Valkyrie Bitcoin Fund
320 Seven Springs Way, Suite 250
Brentwood, Tennessee 37027
January 10, 2024
VIA EDGAR CORRESPONDENCE
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
| Re: | Valkyrie Bitcoin Fund | ||
| (the “Registrant”) |
Ladies and Gentlemen:
The undersigned, Valkyrie Bitcoin Fund (the “Registrant”), pursuant to the provisions of Rule 461 of the General Rules and Conditions of the Securities and Exchange Commission (the “Commission”) under the Securities Act of 1933, as amended, hereby respectfully request that the Commission grant acceleration of the effectiveness of Amendment No. 8 to the Registrant’s Registration Statement on Form S-1 (Registration No. 333-252344), filed on January 9, 2024, so that the same may become effective at 5:00 p.m. Eastern Time on January 10, 2024 or as soon thereafter as practicable.
The Registrant hereby withdraws its previous request for acceleration filed with the Commission on January 9, 2024.
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| Valkyrie Digital Assets LLC, | ||
| Sponsor of the Valkyrie Bitcoin Fund | ||
| By: | /s/ Leah Wald | |
| Name: Leah Wald | ||
| Title: Chief Executive Officer | ||
