Power of Attorney for Michael Broukhim

The filing is a Limited Power of Attorney document executed by Michael Broukhim, a director of American Bitcoin Corp. (ABTC). The document appoints Aliza Rana, Michael Ho, Asher Genoot, and Matt Prusak as attorneys-in-fact to act on Broukhim's behalf in matters related to the ownership and reporting of securities of ABTC. The attorneys-in-fact are authorized to prepare and submit Form ID, Forms 3, 4, and 5, and any other necessary documents to the SEC. They are also empowered to perform any actions deemed necessary or beneficial for compliance with Section 16(a) of the Securities Exchange Act of 1934. The Power of Attorney remains in effect until Broukhim is no longer required to file these forms or until it is revoked in writing.