Company: HODL
Filing Date: 2025-03-26
Form Type: 10-K
Source: 0000930413-25-000995
Chunk: 701

Company: VanEck Bitcoin ETF
Filing Date: 2025-03-26
Form: 10-K
Item: Item 14
Chunk 701
---
Item 14. Principal Accounting Fees and Services.

Audit and Non-Audit Fees

The table below summarizes the fees for services performed by Cohen &
Company, Ltd. for the year ended December 31, 2024 and December 31, 2023.

    2024
    2023

    Audit fees
     
    $
    76,250
     
    $20,000

    Audit-related Fees
     
    $
    0
     
    $0

    Tax fees
     
    $
    0
     
    $0

    All other fees
     
    $
    0
     
    $0

    Total
     
    $
    76,250
     
    $20,000

87

Audit fees for the year ended December 31, 2024, consist of contractual
fees payable to Cohen & Company Ltd. for quarterly financial statement information included on Form 10-Q and the audit of the Trust’s
annual financial statements included in the Annual Report on Form 10-K for the period ended December 31, 2024.

Approval of Independent Registered Public Accounting Firm Services
and Fees

The Trust has no board of directors,
and as a result, has no audit committee or pre-approval policy with respect to fees paid to its principal accounting firm. Such
determinations are made by the Sponsor.

88

Part IV

Item 15. Exhibits, Financial Statement Schedules.

Financial Statements

See Index to Financial Statements on Page F-1 for a list of the financial
statements being filed as part of this Report.

Financial Statement Schedules

Schedules have been omitted since they are either not required, not
applicable or the information has otherwise been included.

Exhibits

The following documents are filed herewith or incorporated herein and
made a part of this Report:

    Exhibit No.
     
    Description

    3.1
     
    Certificate
    of Trust incorporated by reference to Exhibit 3.1 of the Registration Statement on Form S-1 filed by the Registrant on December 30,
    2020

    3.2
     
    Certificate of Amendment to Certificate of Trust incorporated by reference to Exhibit 3.1 of the Current Report on Form 8-K filed
    by the Registrant on August 20, 2024

    4.1
     
    Third
    Amended