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 |