Company: ABTC
Filing Date: 2025-09-03
Form Type: 424B5
Source: 0001213900-25-083737
Chunk: 21

Company: American Bitcoin Corp.
Filing Date: 2025-09-03
Form: 424B5
Chunk 21
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BSM 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 audited financial statements
of Historical ABTC as of December 31, 2024 and 2023, and for the years ended December 31, 2024, 2023 and 2022, filed as Exhibit
99.6 to our Current Report on Form 8-K filed on September 3, 2025, have been audited by LJ Soldinger Associates, LLC, independent registered
public accounting firm, as set forth in its 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'>S-13

Where
You Can Find More Information</div>

We file annual, quarterly
and current reports, proxy statements and other information with the SEC under the Exchange Act. Our SEC filings are available to you,
free of charge, on the SEC’s website at https://www.sec.gov. You may also obtain additional information by visiting our website
at https://www.americanbtc.com. The information found on, or otherwise accessible through, our website is not incorporated into, and does
not form a part of this prospectus supplement or any other report or document we file with or furnish to the SEC.

<div align='center'>S-14

Incorporation
of Certain Documents by Reference</div>

The SEC allows us to “incorporate
by reference” information into this prospectus supplement which has been previously filed, which means that we can disclose important
information to you by referring you to another document filed separately with the SEC. The information incorporated by reference is deemed
to be part of this prospectus supplement, except for any information superseded by information included or incorporated by reference in
this prospectus supplement. We have filed the documents listed below with the SEC (File No. 001-39096) under the Exchange Act and these
documents are incorporated herein by reference:

All documents that we file
(but not those that we furnish) with the SEC pursuant to Sections 13(a), 13(c),