Company: BTC
Filing Date: 2025-02-28
Form Type: 424B3
Source: 0000950170-25-029413
Chunk: 203

Company: Grayscale Bitcoin Mini Trust ETF
Filing Date: 2025-02-28
Form: 424B3
Chunk 203
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 by KPMG, LLP for the period from July 31, 2024 (the commencement of the Trust’s operations) to December 31, 2024 were:

|            |     | July 31, 2024 (the Commencement of the Trust’s Operations) to December 31, 2024 |         |
|:-----------|:----|:--------------------------------------------------------------------------------|--------:|
| Audit fees |     | $                                                                               | 197,000 |
| Total      |     | $                                                                               | 197,000 |

In the table above, in accordance with the SEC’s definitions and rules, Audit Fees are fees paid to KPMG for professional services for the audit of the Trust’s financial statements included in the annual report on Form 10-K and review of financial statements included in the quarterly reports on Form 10-Q, and for services that are normally provided by the accountants in connection with regulatory filings or engagements.

Pre-ApprovedPolicies and Procedures

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, including for the fiscal period from July 31, 2024 (the commencement of the Trust’s operations) to December 31, 2024, are made by the Sponsor’s Board of Directors and Audit Committee. From and after January 1, 2025, such determinations are made by the Board of Directors of GSOIH and the Audit Committee of GSIS.

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PARTIV</div>

Item 15.Exhibits and Financial Statements Schedules

1. Financial Statements

See Index to Financial Statements on PageF-1for a list of the financial statements being filed herein.

2. Financial Statement Schedules

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

3. Exhibits

| ExhibitNumber 
 4.1           
 4.2           |     | Exhibit Description                                                                                                                                                                                                                                                         
 Amended and Restated Declaration of Trust and Trust Agreement (incorporated by reference to Exhibit 4.1 of the Registration Statement on Form S-1 filed by the Registrant on July 29, 2024).                                                                                
 Amendment No. 1 to the Amended and Restated Declaration of Trust and Trust Agreement (incorporated by reference to Exhibit 4.1 of the current report on Form 8-K filed by the