Correspondence 0000930413-23-001957 from VanEck Bitcoin Trust (HODL) (CIK 0001838028) (HODL)
VanEck Bitcoin Trust (HODL) (CIK 0001838028)
Date: Aug. 4, 2023 · CIK: 0001838028 · Accession: 0000930413-23-001957
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File numbers found in text: 333-251808
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CORRESP
1
filename1.htm
CLIFFORD CHANCE US
LLP
31 West 52nd Street
New York, NY 10019-6131
Tel +1 212 878 8000
Fax +1 212 878 8375
www.cliffordchance.com
Direct Dial: +1 212 878-3180
E-mail: clifford.cone@cliffordchance.com
August 4, 2023
VIA EDGAR
Office of Crypto Assets
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Re: VanEck Bitcoin Trust (File No. 333-251808)
Amendment No. 3 to Registration
Statement on Form S-1
To Whom It May Concern:
On behalf of our client,
VanEck Bitcoin Trust (the "Trust"), we transmit for filing under the Securities Act of 1933, as amended, Amendment No. 3 to
the Trust's Registration Statement on Form S-1 relating to the initial public offering of the the Trust's shares representing fractional
undivided beneficial interests in its net assets.
If you have any questions
regarding the foregoing, please do not hesitate to call me at (212) 878-3180.
Sincerely,
/s/ Clifford R. Cone
Clifford R. Cone
cc: Jonathan R. Simon, VanEck Digital Assets, LLC
Jason D. Myers, Clifford
Chance US LLP