This was reported by the Pentagon.
"General Dynamics Land Systems, Michigan, was awarded a $27,100,000 firm-fixed-price contract," the statement said.
The exact number of tanks produced is not specified, but it is noted that "the work will be performed in Lima, Ohio, and is expected to be completed by September 29, 2023."
The funds were allocated under the Ukraine Security Assistance Initiative. It involves the Ministry entering into contracts with manufacturers rather than providing certain equipment and facilities directly from the Pentagon's stockpile.
On January 25, US President Joe Biden announced that Ukraine would receive 31 Abrams tanks. General Dynamics was supposed to produce the tanks.
And First Deputy Assistant Secretary of State for Political-Military Affairs Stanley Brown said that Ukraine could receive M1 Abrams tanks from stocks stored in US warehouses. This would speed up their delivery compared to if these tanks were produced.
In March, the Pentagon decided to provide Ukraine with 31 M1A1 Abrams tanks, instead of the previously planned newer M1A2 models, to speed up the transfer process.
Valery Ryabykh, Development Director of Defense Express, an information and consulting company, told Espreso: "Receiving an earlier version of Abrams tanks from the United States does not mean that these tanks are inferior - they are also modern and will help the Armed Forces in a counteroffensive."