Company: ABTC
Filing Date: 2025-07-29
Form Type: S-4/A
Source: 0001213900-25-068715
Chunk: 302

Company: American Bitcoin Corp.
Filing Date: 2025-07-29
Form: S-4/A
Chunk 302
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 accordance with ASC Topic 718. These amounts do not necessarily correspond to the actual value recognized by the applicable named executive officer. The assumptions used in the valuation of these awards are consistent with the valuation methodologies specified in Note 1 to Gryphon’s consolidated financial statements. (8)The amounts shown in this column reflect fees Gryphon’s named executive officers received for service on the Gryphon Board.

167

Compensation Comparison for all PEOs
For the Year Ended December 31, 2024

| PEO                |     | Total         
 Compensation  
 Actually Paid 
 as Defined    
 by SEC        
 Item 402(v)   |           |     | Cash         
 Compensation 
 as expensed  
 by the       
 Company      |         |
|:-------------------|:----|:--------------|----------:|:----|:-------------|--------:|
| Steve Gutterman    |     | $             | 1,025,411 |     | $            | 170,250 |
| Rob Chang          |     | $             |   315,092 |     | $            | 209,196 |
| Jessica Billingsly |     | $             |   892,139 |     | $            |  66,573 |

Compensation Comparison for all PEOs
For the Year Ended December 31, 2023

| PEO                |     | Total         
 Compensation  
 Actually Paid 
 as Defined    
 by SEC        
 Item 402(v)   |         |     | Cash         
 Compensation 
 as expensed  
 by the       
 Company      |         |
|:-------------------|:----|:--------------|--------:|:----|:-------------|--------:|
| Steve Gutterman    |     | $             |       — |     | $            |       — |
| Rob Chang          |     | $             |       — |     | $            |       — |
| Jessica Billingsly |     | $             | 892,139 |     | $            | 434,130 |

Steve Gutterman Employment Agreement On September 17, 2024, the Company entered into an executive employment agreement with Steve Gutterman (the “ Gutterman Agreement”), pursuant to which Mr. Gutterman serves as the Company’s Chief Executive Officer, reporting to the Company’s board. The Gutterman Agreement has a three -yearterm that may be renewed for successive one -yearperiods by written agreement. The Gutterman Agreement provides for (A)