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SEC Company Response from Abits Group (ABTS) — Dec 16, 2025

Abits Group Inc
Date: Dec. 16, 2025 · CIK: 0001864055 · Accession: 0001493152-25-027919

Offering / Registration Process

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File numbers found in text: 333-284387

Date
January 21, 2025
Author
/s/
Form
CORRESP
Company
Abits Group Inc

Letter

Office of Crypto Assets Division of Corporation Finance Re: Abits Group Inc Registration Statement on Form F-3 Filed January 21, 2025 File No. 333-284387

Dear Mr. Gessert:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Abits Group Inc hereby requests the Securities and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form F-3 to become effective on December 18, 2025, at 4:00 PM Eastern Time, or as soon thereafter as is practicable.

Please feel free to direct any questions or comments concerning this request to our U.S. legal counsel, Anthony W. Basch.

Sincerely,
/s/
Conglin Deng

Show Raw Text
CORRESP
 1
 filename1.htm

 Level
24, Lee Garden One, 33 Hysan Avenue

 Causeway
Bay, Hong Kong SAR

 December
16, 2025

 Office
of Crypto Assets

 Division
of Corporation Finance

 U.S.
Securities and Exchange Commission

 100
F Street, N.E.

 Washington,
D.C. 20549

 Attention :
Mr. David Gessert

 Re:
 Abits
 Group Inc

 Registration
 Statement on Form F-3

 Filed
 January 21, 2025

 File
 No. 333-284387

 Dear
Mr. Gessert:

 Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Abits Group Inc hereby requests the Securities
and Exchange Commission take appropriate action to cause the above-referenced Registration Statement on Form F-3 to become effective
on December 18, 2025, at 4:00 PM Eastern Time, or as soon thereafter as is practicable.

 Please
feel free to direct any questions or comments concerning this request to our U.S. legal counsel, Anthony W. Basch.

 Sincerely,

 /s/
 Conglin Deng

 Conglin
 Deng

 Chief
 Executive Officer