Company: ABTC
Filing Date: 2025-09-03
Form Type: 424B5
Source: 0001213900-25-083737
Chunk: 17

Company: American Bitcoin Corp.
Filing Date: 2025-09-03
Form: 424B5
Chunk 17
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 stock
and the effects of any applicable income tax treaties.

Foreign Account Tax Compliance Act

Under the Foreign Account
Tax Compliance Act and the regulations and administrative guidance promulgated thereunder, withholding tax will generally be required
on payments of dividends in respect of Class A common stock held by or through certain foreign financial institutions (including investment
funds), unless such institution (i) otherwise qualifies for an exemption, (ii) enters into, and complies with, an agreement with the IRS
to report, on an annual basis, information with respect to interests in, and accounts maintained by, the institution that are owned by
certain U.S. persons and by certain non-U.S. entities that are wholly or partially owned by U.S. persons and to withhold on certain payments,
or (iii) if required under an intergovernmental agreement between the United States and an applicable foreign country, reports such information
to its local tax authority, which will exchange such information with the U.S. authorities. An intergovernmental agreement between the
United States and an applicable foreign country, or other guidance, may modify these requirements. Similarly, in certain circumstances,
dividends in respect of Class A common stock, in each case, held by an investor that is a non-financial non-U.S. entity that does not
qualify under certain exemptions will generally be subject to withholding tax, unless such entity either (i) certifies that such entity
does not have any “substantial United States owners” or (ii) provides certain information regarding the entity’s “substantial
United States owners,” which we will in turn provide to the IRS. Accordingly, the entity through which an investor holds our Class
A common stock will affect the determination of whether withholding under the rules described in this paragraph is required. No additional
amounts will be paid to holders in respect of any amounts withheld. Prospective investors should consult their tax advisors regarding
the possible implications of these rules on an investment in our Class A common stock.

<div align='center'>S-10

Plan
of Distribution</div>

We have entered into a Controlled
Equity OfferingSales Agreement with Cantor Fitzgerald & Co., Mizuho Securities USA LLC, The Benchmark Company, LLC,
BTIG, LLC, Canaccord Genuity LLC, Clear Street LLC, Craig-Hallum Capital Group LLC, H.C. Wainwright & Co., LLC, JonesTrading Institutional
Services LLC, Keefe, Bruyette & Woods, Inc., Needham