# EDGAR Filing Document

**Accession Number:** 0001980994
**File Stem:** 0001437749-25-023942
**Filing Date:** 2025-7
**Character Count:** 3202
**Document Hash:** 9712f2561b75581716adaf1cafd5bb41
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001437749-25-023942.hdr.sgml**: 20250929

**ACCESSION NUMBER**: 0001437749-25-023942

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250730

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** iShares Bitcoin Trust ETF
- **CENTRAL INDEX KEY:** 0001980994
- **STANDARD INDUSTRIAL CLASSIFICATION:** [6221]
- **ORGANIZATION NAME:** 09 Crypto Assets
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** C/O ISHARES DELAWARE TRUST SPONSOR, LLC
- **STREET 2:** 400 HOWARD STREET
- **CITY:** SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94105
- **BUSINESS PHONE:** 415-670-6416

**MAIL ADDRESS:**
- **STREET 1:** C/O ISHARES DELAWARE TRUST SPONSOR, LLC
- **STREET 2:** 400 HOWARD STREET
- **CITY:** SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94105

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** iShares Bitcoin Trust
- **DATE OF NAME CHANGE:** 20230609

iShares Bitcoin Trust ETF

c/o iShares Delaware Trust Sponsor LLC

400 Howard Street

San Francisco, CA 94105

---

| | |
|:---|:---|
| <br>**<u>VIA EDGAR</u>**<br>Ms. Sonia Bednarowski, Esq.<br> Ms. Sandra Hunter Berkheimer, Esq.<br> Office of Crypto Assets<br> United States Securities and Exchange Commission<br> Division of Corporation Finance<br> 100 F Street, N.E.<br> Washington, D.C. 20549 | July 30, 2025 |

---

---

| | |
|:---|:---|
| **Re:** | **Request for Acceleration of Effectiveness**<br> **iShares**® **Bitcoin Trust ETF**<br> **Post-Effective Amendment No. 2 to Registration Statement on Form S-1 on Form S-3**<br> **File No. 333-272680** |

---

Dear Ms. Bednarowski and Ms. Berkheimer:

In accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Securities Act"), iShares Bitcoin Trust ETF (the "Trust") hereby requests that the effectiveness for the above-captioned Post-Effective Amendment No. 2 to Registration Statement on Form S-1 on Form S-3 (as amended through the date hereof) filed under the Securities Act be accelerated to 5:00 p.m., New York City time, on July 31, 2025, or as soon thereafter as practicable. The Trust hereby confirms that it is aware of its obligations under the Securities Act and the Securities Exchange Act of 1934, as amended.

Should you have any questions or require any additional information with respect to this filing, please contact Clifford R. Cone at (212) 878-3180 or Jason D. Myers at (212) 878-8324.

------

---

| | |
|:---|:---|
| Sincerely, | Sincerely, |
| iShares Delaware Trust Sponsor LLC | iShares Delaware Trust Sponsor LLC |
| Sponsor of iShares Bitcoin Trust ETF | Sponsor of iShares Bitcoin Trust ETF |
| By:  | /s/ Bryan Bowers |
| Name:  | &nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;Bryan Bowers |
| Title: | Director and Chief Financial Officer |

---

cc: Marisa Rolland, BlackRock, Inc. Adithya Attawar, BlackRock, Inc. Clifford R. Cone, Clifford Chance US LLP Jason D. Myers, Clifford Chance US LLP Tae Ho Cho, Clifford Chance US LLP Jesse Overall, Clifford Chance US LLP Etherial Edetan, Clifford Chance US LLP