# EDGAR Filing Document

**Accession Number:** 0002082542
**File Stem:** 0000000000-25-010433
**Filing Date:** 2025-9
**Character Count:** 6646
**Document Hash:** d895e46b5e7c8b30ecb3f1a12f034882
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-010433.hdr.sgml**: 20260403

**ACCESSION NUMBER**: 0000000000-25-010433

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250924

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Bitcoin Infrastructure Acquisition Corp Ltd
- **CENTRAL INDEX KEY:** 0002082542
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 000000000
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-289903

**BUSINESS ADDRESS:**
- **STREET 1:** 1200 N. FEDERAL HWY, SUITE 200
- **CITY:** BOCA RATON
- **STATE:** FL
- **ZIP:** 33432
- **BUSINESS PHONE:** 212-207-0090

**MAIL ADDRESS:**
- **STREET 1:** 1200 N. FEDERAL HWY, SUITE 200
- **CITY:** BOCA RATON
- **STATE:** FL
- **ZIP:** 33432
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001829126-25-006789

## Text-Extract

```

                                                            September 24, 2025

Ryan Gentry
Chief Executive Officer
Bitcoin Infrastructure Acquisition Corp Ltd.
1200 N. Federal Hwy, Suite 200
Boca Raton, FL 33432

        Re: Bitcoin Infrastructure Acquisition Corp Ltd.
            Registration Statement on Form S-1
            Filed August, 28, 2025
            File No. 333-289903
Dear Ryan Gentry:

       We have reviewed your 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.

Registration Statement on Form S-1 filed August 28, 2025
Cover Page

1.     We note your disclosure that the you will redeem 100% of the public
shares at a per
       share price, payable in cash, equal to the aggregate amount then on
deposit in the trust
       account, including interest earned thereon (which interest shall be net
of taxes payable
       by us and up to $100,000 of interest to pay dissolution expenses).
Please clarify if the
       taxes referenced here includes only income taxes or may also include the
excise taxes
       referenced on page 64.
 September 24, 2025
Page 2
2.     We note your disclosures here, and elsewhere in your prospectus, that
Meteora, for
       which Mr. Mittal serves as the Managing Member and Chief Investment
Officer or its
       affiliates, may purchase additional public shares which they have agreed
to vote in
       favor of your initial business combination. Please reconcile these
disclosures with
       your statements on page 36 indicating that any such purchases would be
at a price no
       higher than the price offered through your redemption process and that
such shares
       would not be voted in favor of approving the business combination
transaction.
Prospectus Summary, page 1

3.     We note your disclosure on page 4 that the management and control of the
Sponsor is
       vested exclusively with Vikas Mittal and the directors of the Sponsor.
Please revise to
       disclose the persons or affiliated groups who may have direct and
indirect material
       interests in the sponsor, as well as the nature and amount of their
interests. See Item
       1603(a)(7) of Regulation S-K.
Prior SPAC Experience, page 10

4.     Please revise to include more detailed disclosure regarding any SPAC
experience your
       sponsor, affiliates, management may have. Please revise to disclose the
financing
       needed for the transactions and the level of redemptions. Also, disclose
any extensions
       and redemption levels in connection with an extension and/or business
combination.
       See Item 1603(a)(3) of Regulation S-K. Please clarify how opportunities
to acquire
       targets are allocated among SPACs.
Use of Proceeds, page 115

5.     Please tell us what consideration you gave to disclosing the payment of
other
       expenses associated with your initial business combination, including
payment of
       deferred underwriting commissions to the underwriter. Refer to Item 504
of
       Regulation S-K.
Dilution, page 119

6.     We note that the deferred underwriting commissions are payable to CCM
based on the
       percentage of funds remaining in the trust account after redemptions of
public shares.
       Please tell us how you considered this for the various redemption
scenarios within
       your dilution table given the impact of deferred underwriting
commissions is depicted
       as $8 million under each quartile redemption interval.
Conflicts of Interest, page 158

7.     Given the involvement of certain of your directors and officers with
other SPACs
       please explain the basis for your statements here and elsewhere in your
       prospectus that you do not believe that the fiduciary or contractual
obligations or
       duties of your officers or directors will materially affect your ability
to complete a
       business combination.
 September 24, 2025
Page 3
Underwriting, page 214

8.     Please clarify the references to the deferred underwriting commissions
being based on
       the percentage of funds remaining in the trust account after redemptions
of public
       shares on the cover page and page 121.

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Eric McPhee at 202-551-3693 or Mark Rakip at 202-551-3573
if you
have questions regarding comments on the financial statements and related
matters. Please
contact Ruairi James Regan at 202-551-3269 or Jeffrey Gabor at 202-551-2544
with any
other questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Real
Estate & Construction
cc:   Alexandria Kane, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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