Company: ABTC
Filing Date: 2025-09-03
Form Type: 424B5
Source: 0001213900-25-083737
Chunk: 15

Company: American Bitcoin Corp.
Filing Date: 2025-09-03
Form: 424B5
Chunk 15
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 ● | a                                                                                            
 corporation (or entity or arrangement treated as a corporation for U.S. federal income tax   
 purposes) created or organized in or under the laws of the United States, any state thereof, 
 or the District of Columbia;                                                                 |

| ● | an                                                                                         
 estate the income of which is subject to U.S. federal income tax regardless of its source; 
 or                                                                                         |

| ● | a                                                                                           
 trust (1) if a court within the United States is able to exercise primary supervision over  
 its administration and one or more U.S. persons have the authority to control all of its    
 substantial decisions, or (2) that has made a valid election to be treated as a U.S. person 
 for U.S. federal income tax purposes.                                                       |

If a partnership (or other entity or arrangement treated as a partnership for U.S. federal income tax purposes) holds Class A common
stock, the U.S. federal income tax treatment of its partners will generally depend upon the status of the partners and the activities
of such partnership. A partnership holding Class A common stock and each of its partners should consult their tax advisors as to the
tax consequences to them of holding and disposing of Class A common stock in light of their particular circumstances.

Dividends and Distributions on Class A common stock

We do not anticipate declaring
or paying any dividends to holders of our Class A common stock in the foreseeable future. However, if we were to pay dividends on our
Class A common stock, such dividends received by a Non-U.S. Holder with respect to Class A common stock will generally be subject to U.S.
federal withholding tax at a rate of 30% unless the Non-U.S. Holder provides proper certification of its eligibility for a reduced rate
under an applicable income tax treaty (generally on IRS Form W-8BEN or W-8BEN-E). Distributions will constitute dividends for U.S. federal
income tax purposes to the extent of the Company’s current or accumulated earnings and profits as determined under the Code. Distributions
that exceed such current or accumulated earnings and profits will reduce the Non-U.S. Holder’s basis in its Class A common stock
(but not below zero). Any excess will be treated as gain realized on the sale or other taxable disposition of Class A common stock and
will be treated as described under “—Sale or Other Disposition of Class A common stock” below.

<div align='center'>S-9</div>

Notwithstanding the