Company: ABTC
Filing Date: 2025-07-31
Form Type: 424B3
Source: 0001213900-25-069998
Chunk: 332

Company: American Bitcoin Corp.
Filing Date: 2025-07-31
Form: 424B3
Chunk 332
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 a Prior Fiscal Year that Vested During the Applicable Fiscal year, Determined based on the Change in ASC 718 Fair Value from the Prior Fiscal Year End to the Vesting Date                                     |     |      |          |   |     |      |   |
| Less: ASC 718 Fair Value of Awards Granted During a Prior Fiscal Year that were Forfeited During the Applicable Fiscal Year, determined as of the Prior Fiscal Year End                                                                                          |     |      |        — |   |     |      | — |
| Plus: Dividends or Other Earnings Paid During the Applicable Fiscal year Prior to the Vesting Date                                                                                                                                                               |     |      |        — |   |     |      | — |
| Plus: Incremental Fair Value of Options/SARs Modified During the Applicable Fiscal Year                                                                                                                                                                          |     |      |        — |   |     |      | — |
| Compensation Actually Paid                                                                                                                                                                                                                                       |     | $    |  315,092 |   |     | $    | — |

For Rob Chang

| Year Ended December 31, 
 2024                    |     | Total        
 Compensation 
 Actually     
 Paid as      
 Defined by   
 SEC          
 Item 402(v)  | 315,092 |     | Cash         
 Compensation 
 Actually     
 Received by  
 the PEO      | 209,196 |
|:------------------------|:----|:-------------|:--------|:----|:-------------|:--------|
| 2023                    |     | $            | —       |     | $            | —       |

____________ (5)Ms. Billingsley served as the PEO of Akerna prior to its Mergers with the Company.

184

(6)The dollar amounts reported in this column represent the amount of “compensation actually paid” to Ms. Billingsley, as computed in accordance with Item 402(v) of Regulation S -K. The dollar amounts do not reflect the actual amount of compensation earned by or paid to Ms. Billingsley during the applicable year. In accordance with the requirements of Item 402(v) of Regulation S -K, the following adjustments were made to determine the “compensation actually paid” amounts reported above for Ms. Billingsley:

| Reconciliation of Summary of Compensation Table Total to Compensation                                                                                                                                                                                            
 Actually Paid for CEO                                                                                                                                                                                                                                            |     | 2024 |           |   |     | 2023 |         |
|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|: