Company: ABTC
Filing Date: 2025-07-22
Form Type: S-4/A
Source: 0001213900-25-066299
Chunk: 339

Company: American Bitcoin Corp.
Filing Date: 2025-07-22
Form: S-4/A
Chunk 339
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 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                                                                                                                                                                                                                                       |     | $    | 1,121,460 |   |     | $    | 430,164 |

For Jessica Billingsley

| Year Ended December 31, 
 2024                    |     | Total            
 Compensation     
 Actually Paid as 
 Defined by       
 SEC              
 Item 402(v)      | 1,121,460 |     | Cash         
 Compensation 
 Actually     
 Received by  
 the PEO      | 430,024 |
|:------------------------|:----|:-----------------|----------:|:----|:-------------|--------:|
| 2023                    |     | $                |   430,164 |     | $            | 430,164 |

____________ (7)For 2023, the non -PEONEOs were Ray Thompson, David McCullough and L. Dean Ditto. For 2024, the non -PEONEOs were Simeon Salzman and Eric Gallie. The values reflected in this column reflect the average “Total Compensation” paid to each of the non -PEONEOs in the applicable year, as set forth in the Summary of Compensation Table for the applicable year.

185

(8)The dollar amounts reported in column (e) represent the average amount of “compensation actually paid” to the non -PEONEOs, as a group, as computed in accordance with Item 402(v) of Regulation S -K. The dollar amounts do not necessarily reflect the actual average amount of compensation earned by or paid to such persons during the applicable year. In accordance with the requirements of Item 402(v) of Regulation S -K, the following adjustments were made to average total compensation for the non -PEONEOs as a group for each year to determine the compensation actually paid:

| Reconciliation of Average Summary of Compensation Table Totals for                                                                                                                                                                                               
 non-PEO NEOs to Average Compensation Actually Paid to non-PEO NEOs