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CORRESP
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CORRESP

 July 29, 2024

VIA EDGAR

 Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

Washington, D.C. 20549

 Attn: Justin Dobbie

Re:
 Grayscale Bitcoin Mini Trust (BTC)

Registration Statement on Form S-1 (File No. 333-277837)

REQUEST FOR ACCELERATION OF EFFECTIVENESS

 Ladies and
Gentlemen:

 Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Grayscale Investments, LLC, a Delaware limited liability company
and the sponsor of Grayscale Bitcoin Mini Trust (BTC) (the “Trust”), hereby requests that the Trust’s Registration Statement on Form S-1 (File No. 333-277837) (as amended) (the
“Registration Statement”), be declared effective at 4:30 p.m., Eastern Time, on July 30, 2024, or as soon thereafter as practicable.

 Once
the Registration Statement is effective, please orally confirm the event with our counsel, Davis Polk & Wardwell LLP by calling Joseph A. Hall at (212) 450-4565 or Dan Gibbons at (212) 450-3222. We also respectfully request that a copy of the written order from the Commission verifying the effective time and date of the Registration Statement be sent to me by email at edward@grayscale.com and to
our counsel, Joseph A. Hall at joseph.hall@davispolk.com or Dan Gibbons at dan.gibbons@davispolk.com.

 Very truly yours,

GRAYSCALE INVESTMENTS, LLC,

 as Sponsor of Grayscale Bitcoin Mini
Trust (BTC)

By:

/s/ Edward McGee

Name:

Edward McGee

Title:

Member of the Board of Directors and Chief Financial Officer