# EDGAR Filing Document

**Accession Number:** 0002042292
**File Stem:** 0000000000-25-009286
**Filing Date:** 2025-8
**Character Count:** 3878
**Document Hash:** a36c24b0c4edd86de2b0686ab3da518a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009286.hdr.sgml**: 20260206

**ACCESSION NUMBER**: 0000000000-25-009286

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250828

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BTC Development Corp.
- **CENTRAL INDEX KEY:** 0002042292
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 981816717
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07645

**BUSINESS ADDRESS:**
- **STREET 1:** 2929 ARCH STREET, SUITE 1703
- **CITY:** PHILADELPHIA
- **STATE:** PA
- **ZIP:** 19104
- **BUSINESS PHONE:** (215) 701-9555

**MAIL ADDRESS:**
- **STREET 1:** 2929 ARCH STREET, SUITE 1703
- **CITY:** PHILADELPHIA
- **STATE:** PA
- **ZIP:** 19104

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Emerald Acquisition Corp. II
- **DATE OF NAME CHANGE:** 20241023
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-24-113084

## Text-Extract

```

                                                             August 28, 2025

Bracebridge H. Young, Jr.
Chief Executive Officer
BTC Development Corp.
2929 Arch Street, Suite 1703
Philadelphia, PA 19104

       Re: BTC Development Corp.
           Registration Statement on Form S-1
           Filed August 19, 2025
           File No. 333-289705
Dear Bracebridge H. Young Jr.:

       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 19, 2025
General

1.     We note your disclosure regarding market making on the cover page.
Please register
       the market-making activities.
Exhibits

2.     The Trust Agreement, filed as Exhibit 10.3 states "counsel for the
Company shall
       deliver to you written notification that the Business Combination has
been
       consummated, or will be consummated substantially, concurrently with
your transfer
       of funds..." We also note that the disclosure is inconsistent with the
disclosure in the
       prospectus, which states proceeds will not be released until "the
completion of our
       initial business combination." Please reconcile the disclosure and
advise how this is
       consistent with the Nasdaq Listing Rule.
 August 28, 2025
Page 2

        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 Babette Cooper at 202-551-3396 or Wilson Lee at
202-551-3468 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Pearlyne Paulemon at 202-551-8714 or Jeffrey Gabor at 202-551-2544 with
any other
questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Real
Estate & Construction
cc:   Rahul Patel

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._