LINE an 8×8-inch baking pan with parchment paper and grease lightly with coconut oil.
FOR THE BASE In a mixing bowl, stir together the almond butter, coconut oil, maple syrup, coconut flour, and salt. Press evenly into the prepared pan and refrigerate.
FOR THE CHOCOLATE TOPPING Put the chocolate and almond butter in a microwave-safe bowl. Microwave in 30-second intervals, stirring between each, until the chocolate mixture is melted and smooth, 1 to 1½ minutes. Pour the chocolate over the almond butter base and spread it to cover the top of the base. Sprinkle with the sea salt.
REFRIGERATE for at least 2 hours. Use a sharp knife to cut the bars into 16 servings. Refrigerate the bars, tightly wrapped, for up to 2 weeks.