Company: BTC
Filing Date: 2025-04-01
Form Type: POS AM
Source: 0001193125-25-070549
Chunk: 4

Company: Grayscale Bitcoin Mini Trust ETF
Filing Date: 2025-04-01
Form: POS AM
Chunk 4
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 as defined in the Jumpstart Our Business Startups Act and will therefore be subject to reduced reporting
requirements.

Neither the Securities and Exchange Commission nor any state securities commission has approved or disapproved of these securities or determined if this prospectus is truthful or complete. Any representation to the contrary is a criminal offense.

The Shares are neither interests in
nor obligations of the Sponsor or the Trustee.

On April 29, 2024, the Sponsor purchased $100,000 in Shares (the “Seed Shares”), comprising
10,000 Shares at a per Share price of $10. The Seed Shares were redeemed for cash prior to the listing of the Shares on NYSE Arca. In addition, prior to the creation of any Baskets through Authorized Participants pursuant to this prospectus, the
Sponsor effectuated the initial creation of Shares of the Trust through the contribution by Grayscale Bitcoin Trust ETF (“GBTC”) of Bitcoin to the Trust as consideration and in exchange for 60,738,020 newly created Shares of the Trust
(retroactively adjusted to reflect the 1-for-5 Reverse Share Split of the Trust’s issued and outstanding Shares completed on November 19, 2024), which were
immediately distributed to shareholders of GBTC.

The U.S. dollar value of a Basket of Shares at 4:00 p.m., New York time, on the trade date of a creation
or redemption order is equal to the “Basket Amount”, which is the number of Bitcoin required to create or redeem a Basket of Shares, multiplied by the “Index Price,” which is the U.S. dollar value of a Bitcoin derived from the
Digital Asset Trading Platforms (as defined herein) that are reflected in the CoinDesk Bitcoin Price Index (XBX) (the “Index”), calculated at 4:00 p.m., New York time, on each business day. The Index Price is calculated using non-GAAP methodology and is not used in the Trust’s financial statements.

The Trust is not a registered
investment company under the Investment Company Act of 1940, as amended (the “Investment Company Act”) and is therefore not subject to regulation under the Investment Company Act. Furthermore, the Sponsor believes that the Trust is not a
commodity pool for purposes of the Commodity Exchange Act of 1936, as amended (the “CEA”), as administered by the Commodity Futures Trading Commission (the “CFTC”) and that neither the Sponsor nor the Trustee is subject to
regulation by the