VanEck Bitcoin Trust
|
VIA EDGAR
Ms. Sandra Hunter Berkheimer, Esq.
| 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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