Correspondence 0000930413-24-000061 from VanEck Bitcoin Trust (HODL) (CIK 0001838028) (HODL)
VanEck Bitcoin Trust (HODL) (CIK 0001838028)
Date: Jan. 9, 2024 · CIK: 0001838028 · Accession: 0000930413-24-000061
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File numbers found in text: 333-251808
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CORRESP
1
filename1.htm
VanEck Bitcoin
Trust
c/o VanEck Digital Assets, LLC
666 Third Avenue, 9th Floor
New York, New York 10017
VIA EDGAR
Ms. Sandra Hunter Berkheimer, Esq.
Ms. Lulu Cheng, Esq.
Office of Crypto Assets
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
January 9, 2024
Re: Request for Acceleration of Effectiveness
VanEck Bitcoin Trust
Registration Statement on Form S-1
File No. 333-251808
Dear Mses. Berkheimer and Cheng
In accordance with Rule
461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), VanEck
Bitcoin Trust (the “Trust”) hereby requests that the effectiveness for the above-captioned Registration Statement on
Form S-1 (as amended through the date hereof) filed under the Securities Act be accelerated to 5:00 p.m., New York City time, on
January 10, 2024, or as soon thereafter as practicable. The Trust hereby confirms that it is aware of its obligations under the
Securities Act and the Securities Exchange Act of 1934, as amended.
Should you have any
questions or require any additional information with respect to this filing, please contact Clifford R. Cone at (212) 878-3180
or Jason D. Myers at (212) 878-8324.
Sincerely,
VanEck Digital Assets, LLC
Sponsor of VanEck Bitcoin Trust
By: /s/ Jonathan R. Simon
Name: Jonathan R. Simon
Title: Senior Vice President, General Counsel and Secretary
cc: Jan F. van Eck, VanEck Digital Assets, LLC
John J. Crimmins, VanEck Digital Assets, LLC
Jonathan R. Simon, VanEck Digital Assets, LLC
Matthew A. Babinsky, VanEck Digital Assets, LLC
Clifford R. Cone, Clifford Chance US LLP
Jason D. Myers, Clifford Chance US LLP
Jesse Overall, Clifford Chance US LLP
Kimara E. Davis, Clifford Chance US LLP
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