Company: BTC
Filing Date: 2025-09-08
Form Type: POS AM
Source: 0002015034-25-000003
Chunk: 92

Company: Grayscale Bitcoin Mini Trust ETF
Filing Date: 2025-09-08
Form: POS AM
Chunk 92
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 counsel to the Trust.                                                                                                                                                                                                                   |
| 8.1

#    | Opinion of Davis Polk & Wardwell LLP, as special tax counsel to the Trust.                                                                                                                                                                                                                              |
| 23.1    | Consent of KPMG LLP, Independent Registered Certified Public Accounting Firm.                                                                                                                                                                                                                           |
| 23.2

#   | Consent of Richards, Layton & Finger, P.A., as special Delaware counsel to the Trust, included in Exhibit 5.1.                                                                                                                                                                                          |
| 23.3

#   | Consent of Davis Polk & Wardwell LLP, as special tax counsel to the Trust, included in Exhibit 8.1.                                                                                                                                                                                                     |
| 24.1    | Power of Attorney of certain officers and directors of the Sponsor, included on the signature page hereto.                                                                                                                                                                                              |
| 99.1

#   | Prime Broker Agreement, dated May 2, 2024, between the Sponsor and the Prime Broker, on behalf of itself, the Custodian and Coinbase Credit (incorporated by reference to Exhibit 10.1 to the Trust’s Registration Statement on Form S-1 (File No. 333-277837) filed by the Registrant on May 8, 2024). |
| 99.2

#   | Fund Administration and Accounting Agreement, dated April 17, 2024, between the Trust and the Administrator (incorporated by reference to Exhibit 10.2 to the Trust’s Registration Statement on Form S-1 (File No. 333-277837) filed by the Registrant on May 8, 2024).                                 |
| 99.3†

#  | Index License Agreement, dated February 1, 2022, between the Sponsor, and the Index Provider (incorporated by reference to Exhibit 10.3 to the Trust’s Registration Statement on Form S-1 (File No. 333-277837) filed by the Registrant on May 8, 2024).                                                |
| 99.4†

#  | Amendment No. 1 to the Index License Agreement, dated June 20, 2023, between the Sponsor and Index Provider (incorporated by reference to Exhibit 10.4 to the Trust’s Registration Statement on Form S-1 (File No. 333-277837) filed by the Registrant on May 8, 2024).                                 |
| 99.5†