Company: ABTC
Filing Date: 2025-09-02
Form Type: 8-K
Source: 0001213900-25-082930
Chunk: 0

Company: American Bitcoin Corp.
Filing Date: 2025-09-02
Form: 8-K
Item: Item 8.01
Chunk 0
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Item 8.01.

Other Events.

ABTC Merger

As previously disclosed, on
May 9, 2025, Gryphon Digital Mining, Inc., a Delaware corporation (“ Gryphon”), GDM Merger Sub I Inc., a Delaware corporation
and wholly owned direct subsidiary of Gryphon, GDM Merger Sub II LLC, a Delaware limited liability company and wholly owned direct subsidiary
of Gryphon, and American Bitcoin Corp., a Delaware corporation (“ ABTC”), entered into an Agreement and Plan of Merger (the
“ Merger Agreement”).

This Current Report on Form
8-K (this “ Current Report”) is being filed to provide updated information about ABTC. ABTC’s Management’s Discussion
and Analysis of Financial Condition and Results of Operations for the three and six months ended June 30, 2025 is attached to this Current
Report as Exhibit 99.1 and is incorporated herein by reference. The unaudited financial statements of ABTC as of and for the three and
six months ended June 30, 2025 are attached to this Current Report as Exhibit 99.2 and are incorporated herein by reference. The unaudited
pro forma condensed combined balance sheet as of June 30, 2025, the unaudited pro forma condensed combined statement of operations for
the six months ended June 30, 2025 and the unaudited pro forma condensed combined statement of operations for the year ended December
31, 2024 are attached to this Current Report as Exhibit 99.3 and are incorporated herein by reference.

Cautionary Note Regarding Forward-Looking Statements

This Current Report includes
“forward-looking statements” within the meaning of the Private Securities Litigation Reform Act of 1995, Section 27A of the
Securities Act of 1933, as amended (the “ Securities Act”), and Rule 175 promulgated thereunder, and Section 21E of the Securities
Exchange Act of 1934, as amended, and Rule 3b-6 promulgated thereunder, which statements involve inherent risks and uncertainties. Examples
of forward-looking statements, include, but are not limited to, statements relating to the structure, timing, and completion of the previously
announced stock-for-stock merger transaction between American Bitcoin and Gryphon (the “ Transaction”), the combined company’s
listing and trading on Nasdaq after the closing of the proposed Transaction, the expected management and composition of the board of directors
of