Company: HODL
Filing Date: 2025-03-26
Form Type: 10-K
Source: 0000930413-25-000995
Chunk: 668

Company: VanEck Bitcoin ETF
Filing Date: 2025-03-26
Form: 10-K
Item: Item 12
Chunk 668
---
 XBRL Taxonomy Extension Schema Document

    101.CAL*
     
    Inline XBRL Taxonomy Extension Calculation Linkbase Document

    101.DEF*
     
    Inline XBRL Taxonomy Extension Definition Linkbase Document

    101.LAB*
     
    Inline XBRL Taxonomy Extension Label Linkbase Document

    101.PRE*
     
    Inline XBRL Taxonomy Extension Presentation Linkbase Document

    104*
     
    Cover Page Interactive Data File included as Exhibit 101 (embedded within the
    Inline XBRL document)

  *
  Filed herewith. 

Item 16. Form 10-K Summary.

None.

90

VANECK BITCOIN ETF FINANCIAL STATEMENTS INDEX

    Page

    Report of Independent Registered Public Accounting Firm	(PCAOB ID 925)
    F-2

    Statement of Assets and Liabilities	
    F-3

    Statement of Operations	
    F-4

    Statement of Changes in Net Assets	
    F-5

    Notes to Financial Statements	
    F-7

F-1

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

To the Sponsor and Shareholders of

VanEck Bitcoin ETF

Opinion on the Financial Statements

We have audited the accompanying statements of assets and liabilities
of VanEck Bitcoin ETF (the “Trust”) as of December 31, 2024 and 2023, including the schedule of investment as of December
31, 2024, and the related statements of operations and changes in net assets for the year ended December 31, 2024, and for the
period from December 21, 2023 (date of seeding) to December 31, 2023, including the related notes (collectively referred to as
the “financial statements”). In our opinion, the financial statements present fairly, in all material respects, the
financial position of the Trust as of December 31, 2024 and 2023, and the results of its operations and changes in its net assets
for the year ended December 31, 2024, and for the period from December 21, 2023 (date of seeding) to December 31, 2023, in conformity
with accounting principles generally accepted in the United States of America.

Basis for Opinion

These financial statements are the responsibility of the Trust’s
management. Our responsibility is to express an opinion on the Trust’s financial statements