Company: BTBT
Filing Date: 2025-07-02
Form Type: S-8
Source: 0001213900-25-061020
Chunk: 142

Company: Bit Digital, Inc
Filing Date: 2025-07-02
Form: S-8
Chunk 142
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 Securities Act is claimed for the issuance of Restricted Share units or shares awarded to officers and
directors of the Company under the Plan. See “Selling Securityholders.”

<div align='center'>MATERIAL CHANGES</div>

There have been no material
changes in the Company’s affairs since the end of the latest fiscal year that have been disclosed in a previously filed report.

<div align='center'>75

EXEMPTION FROM REGISTRATION CLAIMED</div>

Exemption from registration pursuant to
Section 4(a)(2) of Securities Act is claimed for the issuance of Restricted Share units or shares awarded to officers and directors
of the Company under the Plan. See “Selling Securityholders.”

<div align='center'>MATERIAL CHANGES</div>

There have been no material changes in the Company’s
affairs since the end of the latest fiscal year that have been disclosed in a previously filed report.

<div align='center'>LEGAL MATTERS</div>

The validity of the Ordinary Shares offered in
this Prospectus and certain other legal matters as to Cayman Islands law will be passed upon for us by Ogier (Cayman) LLP, our counsel
as to Cayman Islands law.

<div align='center'>EXPERTS</div>

Our consolidates financial statements for the
fiscal years ended December 31, 2024 and 2023 have been incorporated by reference in this Prospectus and in this Registration Statement
in reliance upon the report of Audit Alliance LLP, an independent registered public accounting firm, on its audit of our financial statement
given on authority of this firm as experts in accounting and auditing.

PROSPECTIVE INVESTORS MAY RELY ONLY ON THE INFORMATION
CONTAINED IN THIS PROSPECTUS. WE HAVE NOT AUTHORIZED ANYONE TO PROVIDE PROSPECTIVE INVESTORS WITH DIFFERENT OR ADDITIONAL INFORMATION.
THIS PROSPECTUS IS NOT AN OFFER TO SELL NOR IS IT SEEKING AN OFFER TO BUY IN ANY JURISDSICTION WHERE SUCH OFFER, OR SALE IS NOT PERMITTED.
THE INFORMATION CONTAINED IN THIS PROSPECTUS IS CORRECT ONLY AS OF THE DATE OF THIS PROSPECTUS, REGARDLESS OF THE TIME OF DELIVRY OF THISA
PROSPECTUS OR ANY SALE OF THESE SHARES.

<div align='center'>76

PART II

INFORMATION REQUIRED IN THE
REGISTRATION STATEMENT</div>

Item 3. Incorporation of Documents by Reference

The following documents filed