Company: ABTC
Filing Date: 2025-07-29
Form Type: S-4/A
Source: 0001213900-25-068715
Chunk: 433

Company: American Bitcoin Corp.
Filing Date: 2025-07-29
Form: S-4/A
Chunk 433
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 at any one household and helps to reduce our expenses. However, if stockholders prefer to receive multiple sets of our disclosure documents at the same address this year or in future years, the stockholders should follow the instructions described below. Similarly, if an address is shared with another stockholder and together both of the stockholders would like to receive only a single set of our disclosure documents, the stockholders should follow these instructions: •If the shares are registered in the name of the stockholder, the stockholder should contact us at Gryphon Digital Mining, Inc., 1180 North Town Center Drive, Suite 100, Las Vegas, NV 89144, to inform us of their request; or •If a bank, broker or other nominee holds the shares, the stockholder should contact the bank, broker or other nominee directly. 259

INDEX TO FINANCIAL STATEMENTS INDEX TO CONSOLIDATED FINANCIAL STATEMENTS of GRYPHON DIGITAL MINING, INC.

| Unaudited Interim Consolidated Financial Statements                                                                                
 Unaudited Condensed Consolidated Balance Sheets as of March 31, 2025 and 2024                                                      
 Unaudited Condensed Consolidated Statements of Operations for the three months ended March 31, 2025 and 2024                       |     | Page 
 F-2  
 F-3  |
|:-----------------------------------------------------------------------------------------------------------------------------------|:----|:-----|
| Unaudited Condensed Consolidated Statements of Changes in Stockholders’ Deficit for the three months ended March 31, 2025 and 2024 |     | F-4  |
| Unaudited Condensed Consolidated Statements of Cash Flows for the three months ended March 31, 2025 and 2024                       |     | F-5  |
| Notes to the Unaudited Condensed Consolidated Financial Statements                                                                 |     | F-7  |
| Audited Consolidated Financial Statements                                                                                          |     |      |
| Report of Independent Registered Public Accounting Firm (PCAOB ID 587); RBSM LLP                                                   |     | F-34 |
| Consolidated Balance Sheets as of December 31, 2024 and 2023                                                                       |     | F-36 |
| Consolidated Statements of Operations for the Years Ended December 31, 2024 and 2023                                               |     | F-37 |
| Consolidated Statements of Changes in Stockholders’ Deficit for the Years Ended December 31, 2024 and