Company: BTBT
Filing Date: 2025-04-30
Form Type: S-3
Source: 0001213900-25-037166
Chunk: 80

Company: Bit Digital, Inc
Filing Date: 2025-04-30
Form: S-3
Chunk 80
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 may be permitted to officers and directors pursuant to the provisions described above or otherwise, we have been
advised that, in the opinion of the SEC, such indemnification is against public policy as expressed in the Securities Act and is, therefore,
unenforceable.

<div align='center'>II-2</div>

Item 16. Exhibits and Financial Statement Schedules

| (a) | Exhibits |

The following exhibits are filed as part of this
registration statement:

| Exhibit No. 
 1.1         |     | Description                                                                                                                                                                
 At the Market Offering Agreement dated April 29, 2025 between Bit Digital, Inc. and H.C. Wainwright & Co. LLC                                                              |
|:------------|:----|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 3.1         |     | Certificate of Incorporation, as amended (5)                                                                                                                               |
| 3.2         |     | Amended and Restated Memorandum of Association (12)                                                                                                                        |
| 3.3         |     | Amended and Restated Articles                                                                                                                                              
 of Association (15)                                                                                                                                                        |
| 3.4         |     | Director’s Certificate dated April 20, 2021 Creating Preference Shares(3)                                                                                                  |
| 4.1         |     | Rights of Ordinary Shareholders(16)                                                                                                                                        |
| 4.2         |     | 2023 Omnibus Equity Incentive Plan(9)                                                                                                                                      |
| 4.10        |     | Form of Warrant**                                                                                                                                                          |
| 4.11        |     | Form of Warrant Agreement**                                                                                                                                                |
| 4.12        |     | Form of Preference Share Certificate**                                                                                                                                     |
| 4.13        |     | Form of Subscription Rights Certificate**                                                                                                                                  |
| 4.14        |     | Form of Unit**                                                                                                                                                             |
| 4.15        |     | Form of Unit Agreement**                                                                                                                                                   |
| 5.1         |     | Opinion of Ogier (Cayman)                                                                                                                                                  
 LLP  as to the legality of the shares**                                                                                                                                    |
| 8.1         |     | Opinion of Davidoff Hutcher & Citron LLP**                                                                                                                                 |
| 10.1        |     | Share Exchange Agreement by and between the Company and Geney Development(6)                                                                                               |
| 10.4        |     | Employment Agreement dated as of October 28, 2022 by and