Correspondence 0001437749-24-000954 from iShares Bitcoin Trust ETF (IBIT)
iShares Bitcoin Trust ETF
Date: Jan. 9, 2024 · CIK: 0001980994 · Accession: 0001437749-24-000954
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-272680
Letter
VIA EDGAR Office of Crypto Assets United States Securities and Exchange Commission Division of Corporation Finance Request for Acceleration of Effectiveness iShares® Bitcoin Trust Registration Statement on Form S-1 File No. 333-272680
Dear Mr. Dobbie and Ms. Bednarowski:
In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), iShares 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,
iShares Delaware Trust Sponsor LLC
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CORRESP 1 filename1.htm bit20240108_corresp.htm iShares Bitcoin Trust c/o iShares Delaware Trust Sponsor LLC 400 Howard Street San Francisco, CA 94105 January 9, 2024 VIA EDGAR Mr. Justin Dobbie, Esq. Ms. Sonia Bednarowski, Esq. Office of Crypto Assets United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Request for Acceleration of Effectiveness iShares® Bitcoin Trust Registration Statement on Form S-1 File No. 333-272680 Dear Mr. Dobbie and Ms. Bednarowski: In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), iShares 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, iShares Delaware Trust Sponsor LLC Sponsor of iShares Bitcoin Trust By: /s/ Shannon Ghia Name: Shannon Ghia Title: Director, President and Chief Executive Officer cc: Marisa Rolland, BlackRock, Inc. Adithya Attawar, BlackRock, Inc. Clifford R. Cone, Clifford Chance US LLP Jason D. Myers, Clifford Chance US LLP Tae Ho Cho, Clifford Chance US LLP Jesse Overall, Clifford Chance US LLP Etherial Edetan, Clifford Chance US LLP