Company: ABTC
Filing Date: 2025-09-03
Form Type: 424B5
Source: 0001213900-25-083737
Chunk: 13

Company: American Bitcoin Corp.
Filing Date: 2025-09-03
Form: 424B5
Chunk 13
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1,373,372 shares of our Class A common stock, issuable upon the exercise of Class A common stock purchase warrants outstanding as of June 30, 2025, with an exercise price of $1.50 per share; |

| ● | 256,957 shares of our Class A common stock, issuable from time to time upon the settlement of restricted stock units outstanding as of June 30, 2025; and |

| ● | any                                                                                           
 shares of our Class C common stock, convertible into shares of Class A common stock, reserved 
 for future issuance pursuant to the Amended and Restated American Bitcoin Corp. 2025 Omnibus  
 Incentive Plan.                                                                               |

Except as otherwise indicated, all information in this prospectus supplement assumes no exercise of warrants, no grant of equity awards and no vesting and settlement of the outstanding restricted stock units described above and gives effect to the Mergers and Reverse
Stock Split.

To the extent any warrants
are exercised, any restricted stock units vest and are settled, new equity awards are issued under our equity incentive plans, or we otherwise
issue additional shares of our Class A common stock, Class B common stock or Class C common stock in the future (including shares issued
in connection with strategic and other transactions), there will be further dilution to new investors.

We expect to continue to raise
capital when and as needed and at the time and in the manner most advantageous to us. To the extent that additional capital is raised
through the sale of equity, equity-linked, convertible debt securities or other securities that are exercisable for, or convertible into,
shares of our Class A common stock, the issuance of these securities could result in further dilution to our stockholders.

<div align='center'>S-8

U.S.
Federal Income Tax Considerations</div>

The following discussion is
a summary of the U.S. federal income tax considerations generally applicable to the ownership and disposition of the shares of our Class
A common stock offered by this prospectus supplement and the accompanying prospectus. This summary is based on the U.S. Internal Revenue
Code of 1986, as amended (the “Code”), Treasury regulations promulgated thereunder (“Treasury Regulations”), rulings,
official pronouncements, and judicial decisions, all as in effect on the date hereof and all of which are subject to change and differing
interpretations, possibly with retroactive effect. This discussion is limited to Non-U.S. Holders (as defined below)