Company: ABTC
Filing Date: 2025-08-22
Form Type: CORRESP
Source: 0001213900-25-079895
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Company: American Bitcoin Corp.
Filing Date: 2025-08-22
Form: CORRESP
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 Company. A successor registrant is a new and
distinct entity that has acquired the assets and assumed the liabilities of a predecessor registrant as the legal acquiror in a
merger, consolidation, purchase, or other direct transfer, with such entity continuing the business of the predecessor registrant.
Notably, the Company will be the indirect legal acquirer of ABTC in connection with the transactions described directly below:

On May 9, 2025, the Company, GDM Merger
Sub I Inc. (“Merger Sub Inc.”) and GDM Merger Sub II LLC (“Merger Sub LLC”), both wholly owned direct
subsidiaries of the Company, and ABTC entered into a merger agreement. The merger agreement
provides for (i) the merger of Merger Sub Inc. with and into ABTC, with ABTC surviving (the “First Merger”) and (ii)
immediately after the First Merger, the merger of ABTC with and into Merger Sub LLC, with Merger Sub LLC surviving as a wholly owned direct
subsidiary of the Company.

The Company will not experience any
change to its corporate existence as a result of the transactions described above and, following completion of the transactions, the Company
will be the legal parent of Merger Sub LLC following Merger Sub Inc.’s merger into ABTC and ABTC’s subsequent merger into
Merger Sub LLC. The Company will continue to operate as “the registrant” within the meaning of General Instruction I.A.3 to
Form S-3.

The Company respectfully advises the
Staff that the completion of the acquisition of ABTC by the Company remains subject to the approval of certain proposals by the stockholders
of the Company at its special meeting to be held on August 27, 2025. In light of the foregoing analysis, the Company respectfully submits
that (i) the Company is not currently and will not become a successor registrant, (ii) General Instruction I.A.6 to Form S-3 does not
apply to the Company, and (iii) the Company satisfies the eligibility requirements of Form S-3.

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We thank the Staff in advance for its consideration of the foregoing. Should you have any questions, please do not hesitate to contact our legal counsel, Adam Berkaw, Esq., of Ellenoff Grossman & Schole LLP, at (212) 370-1300.

| Sincerely, |                         |
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