Company: BTC
Filing Date: 2025-04-01
Form Type: POS AM
Source: 0001193125-25-070549
Chunk: 240

Company: Grayscale Bitcoin Mini Trust ETF
Filing Date: 2025-04-01
Form: POS AM
Chunk 240
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 trustee, and the Sponsor (incorporated                                        
 by reference to Exhibit 4.1 to the Trust’s Registration Statement on Form S-1 (File No. 333-277837) filed by the Registrant on July 24, 2024).                                           |
|:--------|:----|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| 4.2     |     | Amendment No. 1 to the Amended and Restated Declaration of Trust and Trust Agreement (incorporated by reference to Exhibit 4.1 on Form 8-K filed by the Registrant on November 4, 2024). |

II-2

| Exhibit 
 Number  |     | Description                                                                                                                                                                                                                                                           |
| 4.3     |     | Form of Participant Agreement (incorporated by reference to Exhibit 4.2 to the Trust’s Registration Statement on Form S-1 (File No. 333-277837) filed by the Registrant on May 8, 2024).                                                                              |
| 5.1

#    |     | Opinion of Richards, Layton & Finger, P.A., as special Delaware counsel to the Trust.                                                                                                                                                                                 |
| 8.1

#    |     | Opinion of Davis Polk & Wardwell LLP, as special tax counsel to the Trust.                                                                                                                                                                                            |
| 10.1    |     | 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). |
| 10.2    |     | 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).                                                                                                                                                                                                                  |
| 10.3†   |     | 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.