Company: ABTC
Filing Date: 2025-08-29
Form Type: S-3/A
Source: 0001213900-25-082524
Chunk: 29

Company: American Bitcoin Corp.
Filing Date: 2025-08-29
Form: S-3/A
Chunk 29
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 SEC) given on the authority of such firm as experts in accounting
and auditing.

<div align='center'>18

PART II

INFORMATION NOT REQUIRED IN PROSPECTUS</div>

Item 14. Other Expenses of Issuance and
Distribution.

The following table sets forth
the expenses to be borne by the registrant in connection with the offerings described in this registration statement.

| Securities and Exchange Commission registration fee |     | $ | 765,500 |
| Printing and engraving expenses                     |     |   |       * |
| Legal fees and expenses                             |     |   |       * |
| Accounting fees and expenses                        |     |   |       * |
| Transfer agent and trustee fees and expenses        |     |   |       * |
| Rating agency fees                                  |     |   |       * |
| Stock exchange listing fees                         |     |   |       * |
| Miscellaneous                                       |     |   |       * |
| Total                                               |     | $ | 765,500 |

| * | Fees and expenses (other than the SEC registration fee to                                                                              
 be paid upon the filing of this registration statement) will depend on the number and nature of the offerings, and cannot be estimated 
 at this time. An estimate of the aggregate expenses in connection with the issuance and distribution of securities being off will be   
 included in any applicable prospectus supplement.                                                                                      |

Item 15. Indemnification of Directors and
Officers.

Section 145 of the DGCL,
inter alia, empowers a Delaware corporation to indemnify any person who was or is a party or is threatened to be made a party to any threatened,
pending or completed action, suit or proceeding (other than an action by or in the right of the corporation) by reason of the fact that
such person is or was a director, officer, employee or agent of the corporation or is or was serving at the request of the corporation
as a director, officer, employee or agent of another corporation or other enterprise, against expenses (including attorneys’ fees),
judgments, fines and amounts paid in settlement actually and reasonably incurred by him in connection with such action, suit or proceeding
if he acted in good faith and in a manner he reasonably believed to be in or not opposed to the best interests of the corporation and,
with respect to any criminal action or proceeding, had no reasonable cause to believe his conduct was unlawful. Similar indemnity is authorized
for such persons against expenses (including attorneys’ fees) actually and reasonably