Bit Digital Inc

ITEM 16B. CODE OF ETHICS

Our board of directors has adopted a code of business conduct and ethics. The purpose of the code is to promote ethical conduct and deter wrongdoing. The policies outlined in the code are designed to ensure that our directors, executive officers and employees act in accordance with not only the letter but also the spirit of the laws and regulations that apply to our business. We expect our directors, executive officers and employees to exercise good judgment, to uphold these standards in their day-to-day activities, and to comply with all applicable policies and procedures in the course of their relationship with the company. During fiscal year 2023, no amendments to or waivers from the Code were made or given for any of our executive officers. The code of ethics is updated as needed from time to time. A copy of our code of Ethics has previously been filed as Exhibit 11(a) to Form 20-F. The Code of Ethics is posted on our Internet website at www.bit-digital.com. A copy of the Code of Ethics will be provided by us without charge upon the oral or written request of any person. Written requests should be directed to Bit Digital, Inc., 33 Irving Place, New York 10003. Attention: Corporate Secretary. Oral requests may be directed to the Corporate Secretary at (212) 463-5121.