# EDGAR Filing Document

**Accession Number:** 0002053791
**File Stem:** 0000000000-25-009379
**Filing Date:** 2025-8
**Character Count:** 7169
**Document Hash:** 25478a31c42059b627cf56a72f2e1c46
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009379.hdr.sgml**: 20260320

**ACCESSION NUMBER**: 0000000000-25-009379

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250829

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Bitwise Dogecoin ETF
- **CENTRAL INDEX KEY:** 0002053791
- **STANDARD INDUSTRIAL CLASSIFICATION:** [6221]
- **ORGANIZATION NAME:** 09 Crypto Assets
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-284553

**BUSINESS ADDRESS:**
- **STREET 1:** 250 MONTGOMERY STREET, SUITE 200
- **CITY:** SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94104
- **BUSINESS PHONE:** (415) 707-3663

**MAIL ADDRESS:**
- **STREET 1:** 250 MONTGOMERY STREET, SUITE 200
- **CITY:** SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94104
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-007545

## Text-Extract

```

                                                            August 29, 2025

Hunter Horsley
President and Treasurer
Bitwise Dogecoin ETF
c/o Bitwise Investment Advisers, LLC
250 Montgomery Street, Suite 200
San Francisco, CA 94104

       Re: Bitwise Dogecoin ETF
           Amendment No. 2 to Registration Statement on Form S-1
           Filed August 15, 2025
           File No. 333-284553
Dear Hunter Horsley:

     We have reviewed your amended registration statement and have the
following
comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our July 9, 2025
letter.

Amendment No. 2 to Registration Statement on Form S-1
Table of Contents, page i

1.     We note your response to prior comment 1 and reissue. In the Table of
Contents,
       please correct the typographical errors in the lines "XRP, XRP Market
and Regulation
       of XRP" and "The Trust and XRP Prices."
Risk Factors
Risks Related to Digital Assets, page 10

2.     Refer to your response to prior comment 2. We are unable to locate your
revisions in
       response to this comment and reissue. Please revise to disclose the
transaction fees
       associated with transferring Dogecoin.
 August 29, 2025
Page 2

Dogecoin is a relatively new technological innovation..., page 15

3.     We note your response to prior comment 4 that you have revised this risk
factor to
       state that "Dogecoin began trading on major global cryptocurrency
exchanges
       including US exchanges     in December 2013," but it does not appear
that the risk
       factor has been revised. Please revise to specifically state how long
Dogecoin has
       been traded and how long it has been traded in the United States.
The Trust and Dogecoin Prices
The CF Dogecoin - Dollar Settlement Price
Pricing Benchmark Methodology, page 70

4.     We note your response to prior comment 10 that you do not have a license
agreement
       with the Benchmark Provider. Please tell us whether you intend to enter
into an
       agreement with the Benchmark Provider prior to effectiveness, and, if
not, please
       explain whether you are authorized to value the net assets of the Trust
and its Shares
       on a daily basis with the Pricing Benchmark calculated by the Benchmark
Provider.
Calculation of NAV, page 74

5.     We note your response to prior comment 11. Please address the following
points in
       your next amendment and/or response letter, as applicable:
           It appears there may be a typographical error in your response that
"[t]he
          Registrant does have agreements with any third parties for use of
their valuation
          methods..." (emphasis added). With a view towards revised disclosure,
please tell
          us whether you have any agreements with third parties for use of
their valuation
          methods. We may have further comments based upon your response and
any
          revisions.
           Additionally, your response states that you do not have a license to
use a
          secondary index. Please revise your disclosure to state, if true,
that you do not
          have an agreement with a Secondary Source. To the extent that you
have
          identified a Secondary Source that you intend to use, please revise
to identify the
          Secondary Source and describe how the value of Dogecoin is calculated
by the
          valuation methods of the Secondary Source. To the extent that you do
not yet
          have plans related to which Secondary Source you will use, please so
state. Also,
          please revise to provide examples of the "available data" the Sponsor
will
          consider to determine the fair price of Dogecoin if the Pricing
Benchmark, the
          Secondary Source or the principal market price are unavailable or
deemed
          unreliable.
Custody of the Trust's Assets, page 84

6.     Your disclosure on page 84 is inconsistent regarding the percentage of
private keys
       that are held in the Cold Dogecoin Account. You disclose that a
substantial portion of
       the private keys will be held in the Cold Dogecoin Account with the
remaining
       portion held in the Hot Dogecoin Account, and you also disclose that
"[t]he Sponsor
       expects that all of the Trust's assets and private keys will be held in
cold storage of the
       Dogecoin Custodian on an ongoing basis." Please revise for clarity and
consistency.
 August 29, 2025
Page 3

Creation and Redemption of Shares
Creation and Redemption Transaction Fee, page 99

7.     We note your response to prior comment 16 that you have added disclosure
in this
       section that "[n]o costs or transaction fees associated with creations
and redemptions
       are payable by the Trust," but we are unable to locate your revisions.
Please revise to
       include this statement in your registration statement. Similarly, your
response to prior
       comment 17 provides language that you state has been added to your
registration
       statement, but the language does not appear to have been added. Please
revise as
       appropriate, or advise otherwise.
       Please contact Kate Tillan at 202-551-3604 or David Irving at
202-551-3321 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Sonia Bednarowski at 202-551-3666 or David Lin at 202-551-3552 with any
other
questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Crypto
Assets
cc:   Richard J. Coyle

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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