CORRESP Filing
iShares Bitcoin Trust ETF
Date: July 30, 2025 · CIK: 0001980994 · Accession: 0001437749-25-023942
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 July 30, 2025 Re: Request for Acceleration of Effectiveness iShares ® Bitcoin Trust ETF Post-Effective Amendment No. 2 to Registration Statement on Form S-1 on Form S-3 File No. 333-272680
Dear Ms. Bednarowski and Ms. Berkheimer:
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 ETF (the “Trust”) hereby requests that the effectiveness for the above-captioned Post-Effective Amendment No. 2 to Registration Statement on Form S-1 on Form S-3 (as amended through the date hereof) filed under the Securities Act be accelerated to 5:00 p.m., New York City time, on July 31, 2025, 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 bit20250730_corresp.htm iShares Bitcoin Trust ETF c/o iShares Delaware Trust Sponsor LLC 400 Howard Street San Francisco, CA 94105 VIA EDGAR Ms. Sonia Bednarowski, Esq. Ms. Sandra Hunter Berkheimer, Esq. Office of Crypto Assets United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 July 30, 2025 Re: Request for Acceleration of Effectiveness iShares ® Bitcoin Trust ETF Post-Effective Amendment No. 2 to Registration Statement on Form S-1 on Form S-3 File No. 333-272680 Dear Ms. Bednarowski and Ms. Berkheimer: 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 ETF (the “Trust”) hereby requests that the effectiveness for the above-captioned Post-Effective Amendment No. 2 to Registration Statement on Form S-1 on Form S-3 (as amended through the date hereof) filed under the Securities Act be accelerated to 5:00 p.m., New York City time, on July 31, 2025, 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 ETF By: /s/ Bryan Bowers Name: Bryan Bowers Title: Director and Chief Financial 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