Company: ABTC
Filing Date: 2025-09-03
Form Type: 424B5
Source: 0001213900-25-083737
Chunk: 49

Company: American Bitcoin Corp.
Filing Date: 2025-09-03
Form: 424B5
Chunk 49
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M LLP, independent registered public accounting firm, as set forth in their report thereon included therein, and incorporated herein
by reference. Such financial statements are, and audited financial statements to be included in subsequently filed documents will be,
incorporated herein in reliance upon the report of RBSM LLP pertaining to such financial statements (to the extent covered by consents
filed with the SEC) given on the authority of such firm as experts in accounting and auditing.

The consolidated financial
statements of American Bitcoin Corp. as of December 31, 2024 and 2023, and for the years ended December 31, 2024, 2023 and 2022,
have been audited by LJ Soldinger Associates, LLC, independent registered public accounting firm, as set forth in their report thereon
included therein, and incorporated herein by reference. Such financial statements are, and audited financial statements to be included
in subsequently filed documents will be, incorporated herein in reliance upon the report of LJ Soldinger Associates, LLC pertaining to
such financial statements (to the extent covered by consents filed with the SEC) given on the authority of such firm as experts in accounting
and auditing.

<div align='center'>18

$2,100,000,000

Class A Common Stock

PROSPECTUS SUPPLEMENT</div>

| Cantor |     | Mizuho |

| Benchmark        
 A StoneX Company |     | BTIG |     | Canaccord Genuity |     | Clear Street |     | Craig-Hallum |     | H.C. Wainwright & Co. |     | Jones |

| Keefe, Bruyette & Woods 
 A Stifel Company        |     | Needham & Company |     | Northland Capital Markets |     | Piper Sandler |     | Roth Capital Partners |     | Virtu Financial |

<div align='center'>September 3, 2025</div>