0000950103-21-005428.txt : 20240208 0000950103-21-005428.hdr.sgml : 20240208 20210412070224 ACCESSION NUMBER: 0000950103-21-005428 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20210412 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Galaxy Bitcoin ETF CENTRAL INDEX KEY: 0001855781 ORGANIZATION NAME: 09 Crypto Assets IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 107 GRAND STREET, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10013 BUSINESS PHONE: 212-390-9216 MAIL ADDRESS: STREET 1: 107 GRAND STREET, 8TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10013 FORMER COMPANY: FORMER CONFORMED NAME: Galaxy Bitcoin ETF DATE OF NAME CHANGE: 20210408 CORRESP 1 filename1.htm

New York
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London

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DavisPolk

Gregory S. Rowland

Davis Polk & Wardwell LLP
450 Lexington Avenue
New York, NY 10017

212 450 4930 tel

212 701 5930 fax

gregory.rowland@davispolk.com

April 12, 2021

Re:

Galaxy Bitcoin ETF
Registration Statement on Form S-1

U.S. Securities and Exchange Commission

Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

Ladies and Gentlemen:

On behalf of our client, Galaxy Bitcoin ETF (the “Company”), we are hereby filing a registration statement on Form S-1 relating to a proposed offering of the Company’s shares via EDGAR to the Securities and Exchange Commission.

Please do not hesitate to contact me at (212) 450-4930 or gregory.rowland@davispolk.com if you have any questions regarding the foregoing or if I can provide any additional information.

Very truly yours,

/s/ Gregory S. Rowland

Gregory S. Rowland

cc:

Andrew Siegel, Galaxy Digital Funds LLC

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