Company: BTBT
Filing Date: 2025-06-25
Form Type: 424B5
Source: 0001213900-25-057815
Chunk: 23

Company: Bit Digital, Inc
Filing Date: 2025-06-25
Form: 424B5
Chunk 23
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. We do not intend to withhold taxes for individual shareholders. However, transactions
effected through certain brokers or other intermediaries may be subject to withholding taxes (including backup withholding), and such
brokers or intermediaries may be required by law to withhold such taxes.

Certain
U.S. Holders are required to report information relating to our ordinary shares, subject to certain exceptions (including an exception
for ordinary shares held in accounts maintained by certain financial institutions), by attaching a completed Internal IRS Form 8938, Statement
of Specified Foreign Financial Assets, with their tax return for each year in which they hold ordinary shares. U.S. Holders should also
be aware that if the Company were a PFIC, they would generally be required to file IRS Form 8261, Information Return by a Shareholder
of a Passive Foreign Investments Company or Qualified Electing Fund, during any taxable year in which such U.S. Holder recognizes gain
or receives an excess distribution or with respect to which the U.S. Holder has made certain elections.

U.S.
Holders are urged to consult their own tax advisors regarding the application of the information reporting rules to the ordinary shares
and their particular circumstances.

EACH PROSPECTIVE INVESTOR IS URGED TO CONSULT ITS OWN TAX ADVISORS ABOUT THE APPLICATION OF THE U.S. FEDERAL INCOME TAX LAWS TO THEIR PARTICULAR SITUATIONS AS WELL AS ANY TAX CONSEQUENCES RESULTING FROM OWNING OR DISPOSING OUR ORDINARY SHARES, INCLUDING THE APPLICABILITY AND EFFECT OF THE TAX LAWS OF ANY STATE, LOCAL OR NON-U.S. JURISDICTION, INCOME TAX TREATIES AND INCLUDING ESTATE, GIFT AND INHERITANCE LAWS.

<div align='center'>S-14

Underwriting</div>

B. Riley Securities, Inc. is acting as sole book-running
manager for the offering and as representative of the underwriters. We have entered into an underwriting agreement with the underwriters.
Subject to the terms and conditions of the underwriting agreement, we have agreed to sell to the underwriters, and each underwriter has
severally agreed to purchase, at the public offering price less the underwriting discount set forth on the cover page of this prospectus
supplement, the number of ordinary shares listed next to its name in the following table:

| Name                      |     | Number of 
 Shares    |
| B. Riley Securities, Inc. |     |           |
| Total