Company: ABTC
Filing Date: 2025-08-22
Form Type: CORRESP
Source: 0001213900-25-079895
Chunk: 2

Company: American Bitcoin Corp.
Filing Date: 2025-08-22
Form: CORRESP
Chunk 2
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 By:        | /s/ Steve Gutterman     |
| Name:      | Steve Gutterman         |
| Title:     | Chief Executive Officer |

| cc: | Adam Berkaw, Ellenoff Grossman & Schole LLP                     |
|     | Christopher M. Barlow, Skadden, Arps, Slate, Meagher & Flom LLP |
|     | Ryan J. Dzierniejko, Skadden, Arps, Slate, Meagher & Flom LLP   |

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