Company: BTC
Filing Date: 2025-04-01
Form Type: POS AM
Source: 0001193125-25-070549
Chunk: 1

Company: Grayscale Bitcoin Mini Trust ETF
Filing Date: 2025-04-01
Form: POS AM
Chunk 1
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 check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-acceleratedfiler, a smaller reporting company or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and “emerging growth company” in Rule 12b-2of the Exchange Act.

| Large accelerated filer |     | ☐ |     | Accelerated filer         |     | ☐ |
| Non-accelerated filer   |     | ☒ |     | Smaller reporting company |     | ☒ |
|                         |     |   |     | Emerging growth company   |     | ☒ |

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐ The Registrant hereby amends this Registration Statement on such date or dates as may be necessary to delay its effective date until the Registrant shall file a further amendment which specifically states that this Registration Statement shall thereafter become effective in accordance with Section 8(a) of the Securities Act of 1933 or until the Registration Statement shall become effective on such date as the Commission, acting pursuant to said Section 8(a), may determine.

EXPLANATORY NOTE

This Post-Effective Amendment No.
1 to the Registration Statement on Form S-1 (File No. 333-277837) of
Grayscale Bitcoin Mini Trust ETF (the “Registration Statement”) is being filed to (i) elect to use incorporation by reference in such Registration Statement, (ii) include information contained in the Registrant’s Annual
Report on Form 10-K filed with the SEC on February
28, 2025 and the Registrant’s Current Report on Form 8-K, dated January 3, 2025, and (iii) update
certain other information in such Registration Statement.

On November 19, 2024, the Trust completed a
1-for-5 reverse share split of the Trust’s issued and outstanding Shares (the “Reverse Share Split”). In connection with the Reverse Share Split,
shareholders of record on November 19, 2024 received one Share of the Trust for every five Shares held. The number of outstanding Shares and per-Share amounts disclosed for periods prior to
November 20, 2024 have been retro