Notice2025-03510

Self-Regulatory Organizations; Cboe BZX Exchange, Inc.; Notice of Filing of a Proposed Rule Change To Permit In-Kind Creations and Redemptions by the WisdomTree Bitcoin Fund

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Published
March 5, 2025

Issuing agencies

Securities and Exchange Commission

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<title>Federal Register, Volume 90 Issue 42 (Wednesday, March 5, 2025)</title>
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[Federal Register Volume 90, Number 42 (Wednesday, March 5, 2025)]
[Notices]
[Pages 11340-11342]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-03510]


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SECURITIES AND EXCHANGE COMMISSION

[Release No. 34-102499; File No. SR-CboeBZX-2025-033]


Self-Regulatory Organizations; Cboe BZX Exchange, Inc.; Notice of 
Filing of a Proposed Rule Change To Permit In-Kind Creations and 
Redemptions by the WisdomTree Bitcoin Fund

February 27, 2025.
    Pursuant to Section 19(b)(1) of the Securities Exchange Act of 1934 
(the ``Act''),\1\ and Rule 19b-4 thereunder,\2\ notice is hereby given 
that on February 20, 2025, Cboe BZX Exchange, Inc. (the ``Exchange'' or 
``BZX'') filed with the Securities and Exchange Commission (the 
``Commission'') the proposed rule change as described in Items I, II, 
and III below, which Items have been prepared by the Exchange. The 
Commission is publishing this notice to solicit comments on the 
proposed rule change from interested persons.
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    \1\ 15 U.S.C. 78s(b)(1).
    \2\ 17 CFR 240.19b-4.
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I. Self-Regulatory Organization's Statement of the Terms of Substance 
of the Proposed Rule Change

    Cboe BZX Exchange, Inc. (``BZX'' or the ``Exchange'') is filing 
with the Securities and Exchange Commission (``Commission'' or ``SEC'') 
a proposed rule change to amend the WisdomTree Bitcoin Fund (the 
``Trust''), shares of which have been approved by the Commission to 
list and trade on the Exchange pursuant to BZX Rule 14.11(e)(4), to 
permit in-kind creations and redemptions.
    The text of the proposed rule change is also available on the 
Exchange's website (<a href="http://markets.cboe.com/us/equities/regulation/rule_filings/bzx/">http://markets.cboe.com/us/equities/regulation/rule_filings/bzx/</a>), at the Exchange's Office of the Secretary, and at 
the Commission's Public Reference Room.

II. Self-Regulatory Organization's Statement of the Purpose of, and 
Statutory Basis for, the Proposed Rule Change

    In its filing with the Commission, the Exchange included statements 
concerning the purpose of and basis for the proposed rule change and 
discussed

[[Page 11341]]

any comments it received on the proposed rule change. The text of these 
statements may be examined at the places specified in Item IV below. 
The Exchange has prepared summaries, set forth in sections A, B, and C 
below, of the most significant aspects of such statements.

A. Self-Regulatory Organization's Statement of the Purpose of, and 
Statutory Basis for, the Proposed Rule Change

1. Purpose
    The Commission approved the listing and trading of shares (the 
``Bitcoin ETP Shares'') of the Bitcoin Trust on the Exchange pursuant 
to Exchange Rule 14.11(e)(4), Commodity-Based Trust Shares, on January 
10, 2024.\3\ Exchange Rule 14.11(e)(4) governs the listing and trading 
of Commodity-Based Trust Shares, which means a security (a) that is 
issued by a trust that holds (1) a specified commodity deposited with 
the trust, or (2) a specified commodity and, in addition to such 
specified commodity, cash; (b) that is issued by such trust in a 
specified aggregate minimum number in return for a deposit of a 
quantity of the underlying commodity and/or cash; and (c) that, when 
aggregated in the same specified minimum number, may be redeemed at a 
holder's request by such trust which will deliver to the redeeming 
holder the quantity of the underlying commodity and/or cash. The 
Bitcoin ETP Shares are issued by the Bitcoin Trust, which was formed as 
a Delaware statutory trust on December 17, 2020.
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    \3\ See Securities Exchange Act Release Nos. 99292 (January 8, 
2024) 89 FR 2429 (January 12, 2024) (SR-CboeBZX-2023-042) (Notice of 
Filing of Amendment No. to a Proposed Rule Change To List and Trade 
Shares of the WisdomTree Bitcoin Fund Under BZX Rule 14.11(e)(4), 
Commodity-Based Trust Shares) (``Bitcoin ETP Amendment No. 2''); 
99306 (January 10, 2024) 89 FR 3008 (January 17, 2024) (SR-CboeBZX-
2023-042) (Order Granting Accelerated Approval of Proposed Rule 
Changes, as Modified by Amendments Thereto, To List and Trade 
Bitcoin-Based Commodity-Based Trust Shares and Trust Units) (the 
``Bitcoin ETP Approval Order'').
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    The Exchange proposes to amend several portions of the Bitcoin ETP 
Amendment No. 2 in order to permit in-kind creation and redemptions.
Representations
    The Bitcoin ETP Amendment No. 2 included specific representations 
making clear that the Bitcoin Trust would only process creations and 
redemptions in cash. Specifically, the ``WisdomTree Bitcoin Fund'' 
section of the Bitcoin ETP Amendment No. 2 states:

    When the Trust sells or redeems its Shares, it will do so in 
cash transactions in blocks of 5,000 Shares (a ``Creation Basket'') 
at the Trust's net asset value (``NAV''). A third party will use 
cash to buy and deliver bitcoin to create Shares or withdraw and 
sell bitcoin for cash to redeem Shares, on behalf of the Trust. 
Authorized participants will deliver, or facilitate the delivery of, 
cash to the Trust's account with the Cash Custodian in exchange for 
Shares when they purchase Shares, and the Trust, through the Cash 
Custodian, will deliver cash to such authorized participants when 
they redeem Shares with the Trust. Authorized participants may then 
offer Shares to the public at prices that depend on various factors, 
including the supply and demand for Shares, the value of the Trust's 
assets, and market conditions at the time of a transaction. 
Shareholders who buy or sell Shares during the day from their broker 
may do so at a premium or discount relative to the NAV of the Shares 
of the Trust.\4\
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    \4\ See Bitcoin ETP Amendment No. 2 at 2437.

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    The Exchange proposes to replace the above with the following:

    When the Trust creates or redeems its Shares, it will do so in 
cash transactions or in-kind transactions in blocks of 5,000 Shares 
(a ``Creation Basket'') at the Trust's net asset value (``NAV''). 
For cash creations and redemptions, authorized participants will 
deliver, or facilitate the delivery of, cash to the Trust's account 
with the Cash Custodian, in exchange for Shares when they create 
Shares, and the Trust, through the Cash Custodian, will deliver cash 
to such authorized participants when they redeem Shares with the 
Trust. For in-kind creation and redemptions, authorized participants 
will deliver, or facilitate delivery of, bitcoin to the Trust's 
account with the Custodian, in exchange for Shares when they create 
Shares, and the Trust, through the Custodian, will deliver bitcoin 
to such authorized participants when they redeem Shares with the 
Trust. Authorized participants may then offer Shares to the public 
at prices that depend on various factors, including the supply and 
demand for Shares, the value of the Trust's assets, and market 
conditions at the time of a transaction.

    The ``Investment Objective'' section of the Bitcoin ETP Amendment 
No. 2 stated: ``The Trust will process all creations and redemptions in 
cash transactions with authorized participants.'' \5\ The Exchange 
proposes to replace this sentence with the following: ``The Trust will 
process all creations and redemptions in cash or in-kind transactions 
with authorized participants.''
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    \5\ See Bitcoin ETP Amendment No. 2 at 2437.
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Creation and Redemption of Shares
    Additionally, the ``Creation and Redemption of Shares'' section of 
the filing includes a detailed description of how the cash-only 
creation and redemption process works.\6\ The Exchange proposes to 
replace this section as follows:
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    \6\ See Bitcoin ETP Amendment No. 2 at 2438-2439.
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Creation and Redemption of Shares

    When the Trust creates or redeems its Shares, it will do so in 
cash or in-kind. In connection with cash creations and cash 
redemptions, the authorized participants will submit orders to 
create or redeem Baskets of Shares in exchange for cash. When the 
Trust creates or redeems its Shares in cash, it will do so in 
transactions in blocks of 5,000 Shares that are based on the 
quantity of bitcoin attributable to each Share of the Trust (e.g., a 
Creation Basket) at the Trust's NAV. When the Trust creates or 
redeems its Shares in kind, it will do so in transfers of bitcoin in 
blocks of 5,000 Shares that are based on the quantity of bitcoin 
attributable to the Creation Basket being created or redeemed.
    The authorized participants will deliver or cause to be 
delivered cash or bitcoin to create Shares and the authorized 
participant or its designee will receive cash or bitcoin when 
redeeming Shares. The Trust will create Shares by receiving bitcoin 
or cash from an authorized participant or its designee and will 
redeem shares by delivering bitcoin or cash to an authorized 
participant or its designee.
    On any business day, an authorized participant may place an 
order to create one or more Creation Baskets. Purchase orders for 
cash creations must be placed by 12:00 p.m. Eastern Time and 
purchase orders for in-kind creations must be placed by 4:00 p.m. 
Eastern Time (or such earlier order cut-off time as disclosed in the 
Prospectus), or the close of Regular Trading Hours on the Exchange, 
whichever is earlier. The day on which an order is received is 
considered the purchase order date.
    For a cash creation order, the total deposit of cash required is 
an amount of cash sufficient to purchase such amount of bitcoin, the 
amount of which is equal to the combined NAV of the number of Shares 
included in the Creation Baskets being created determined as of 4:00 
p.m. ET on the date the order to purchase is properly received.
    For a creation order in kind, the total in-kind transfer of 
bitcoin is based on the quantity of bitcoin attributable to the 
Creation Baskets being created determined as of 4:00 p.m. ET on the 
date the order to purchase is properly received.
    The Administrator determines the quantity of bitcoin used to 
calculate the Creation Basket for a given day by dividing the number 
of bitcoin held by the Trust as of the opening of business on that 
business day, adjusted for the amount of bitcoin constituting 
estimated accrued but unpaid fees and expenses of the Trust as of 
the opening of business on that business day, by the quotient of the 
number of Shares outstanding at the opening of business divided by 
the number of Shares in a Creation Basket.
    The procedures by which an authorized participant can redeem one 
or more Creation

[[Page 11342]]

Baskets mirror the procedures for the creation of Creation Baskets. 
For a cash creation order, an authorized participant will deliver 
cash to create Shares. For an in-kind creation order, an authorized 
participant or its designee will deliver bitcoin to create Shares. 
For a cash redemption order, an authorized participant will deliver 
Shares to the Trust and will receive cash for the Shares delivered. 
For an in-kind redemption order, an authorized participant will 
deliver Shares to the Trust and the authorized participant or its 
designee will receive bitcoin for the Shares delivered.

    Except for the above changes, all other representations in the 
Bitcoin ETP Amendment No. 2 remain unchanged and will continue to 
constitute continuing listing requirements. In addition, the Bitcoin 
Trust will continue to comply with the terms of Bitcoin ETP Amendment 
No. 2 and the Trust will continue to comply with the requirements of 
Rule 14.11(e)(4).
2. Statutory Basis
    The Exchange believes the proposed rule change is consistent with 
the Act and the rules and regulations thereunder applicable to the 
Exchange and, in particular, the requirements of Section 6(b) of the 
Act.\7\ Specifically, the Exchange believes the proposed rule change is 
consistent with the Section 6(b)(5) \8\ requirements that the rules of 
an exchange be designed to prevent fraudulent and manipulative acts and 
practices, to promote just and equitable principles of trade, to foster 
cooperation and coordination with persons engaged in regulating, 
clearing, settling, processing information with respect to, and 
facilitating transactions in securities, to remove impediments to and 
perfect the mechanism of a free and open market and a national market 
system, and, in general, to protect investors and the public interest.
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    \7\ 15 U.S.C. 78f(b).
    \8\ 15 U.S.C. 78f(b)(5).
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    The Exchange believes the proposed rule change is designed to 
remove impediments to and perfect the mechanism of a free and open 
market and, in general, to protect investors and the public interest 
because it would update representations in the Bitcoin ETP Amendment 
No. 2 such that the Trust would be able to engage in in-kind creation 
and redemptions with authorized participants or their designees, as 
described above. This ability would make the Trust (and the market more 
generally) operate more efficiently because authorized participants 
would be able to source bitcoin, as applicable, rather than to provide 
cash to the applicable Trust and to receive bitcoin from the Trust. 
This means that the authorized participant would be responsible for 
buying and selling bitcoin rather than the Trust itself, which would 
potentially lessen the impact on the market of the Trust on both sides 
of the transaction by allowing the authorized participant to decide how 
and where to source the bitcoin for creations and deciding how, where, 
and whether to sell the bitcoin received for redemptions. This would 
improve the creation and redemption process for both authorized 
participants and the Trust, increase efficiency, and ultimately benefit 
the end investors in the Trust.
    Except for the addition of in-kind creation and redemption for the 
Bitcoin Trust as specifically set forth herein, all other 
representations made in the Bitcoin ETP Amendment No. 2 remain 
unchanged and will continue to constitute continuing listing 
requirements for the Bitcoin Trust.

B. Self-Regulatory Organization's Statement on Burden on Competition

    The Exchange does not believe that the proposed rule change will 
impose any burden on competition that is not necessary or appropriate 
in furtherance of the purposes of the Act. As noted above, the proposed 
amendment is intended to allow the Trust to operate more efficiently by 
allowing for in-kind creation and redemption. The Exchange believes 
these changes will not impose any burden on competition.

C. Self-Regulatory Organization's Statement on Comments on the Proposed 
Rule Change Received From Members, Participants, or Others

    The Exchange neither solicited nor received comments on the 
proposed rule change.

III. Date of Effectiveness of the Proposed Rule Change and Timing for 
Commission Action

    Within 45 days of the date of publication of this notice in the 
Federal Register or within such longer period up to 90 days (i) as the 
Commission may designate if it finds such longer period to be 
appropriate and publishes its reasons for so finding or (ii) as to 
which the Exchange consents, the Commission will:
    A. by order approve or disapprove such proposed rule change, or
    B. institute proceedings to determine whether the proposed rule 
change should be disapproved.

IV. Solicitation of Comments

    Interested persons are invited to submit written data, views and 
arguments concerning the foregoing, including whether the proposed rule 
change is consistent with the Act. Comments may be submitted by any of 
the following methods:

Electronic Comments

    <bullet> Use the Commission's internet comment form (<a href="https://www.sec.gov/rules/sro.shtml">https://www.sec.gov/rules/sro.shtml</a>); or
    <bullet> Send an email to <a href="/cdn-cgi/l/email-protection#3745425b521a54585a5a525943447744525419505841"><span class="__cf_email__" data-cfemail="bbc9ced7de96d8d4d6d6ded5cfc8fbc8ded895dcd4cd">[email&#160;protected]</span></a>. Please include 
file number SR-CboeBZX-2025-033 on the subject line.

Paper Comments

    <bullet> Send paper comments in triplicate to Secretary, Securities 
and Exchange Commission, 100 F Street NE, Washington, DC 20549-1090.

    All submissions should refer to file number SR-CboeBZX-2025-033. 
This file number should be included on the subject line if email is 
used. To help the Commission process and review your comments more 
efficiently, please use only one method. The Commission will post all 
comments on the Commission's internet website (<a href="https://www.sec.gov/rules/sro.shtml">https://www.sec.gov/rules/sro.shtml</a>). Copies of the submission, all subsequent amendments, 
all written statements with respect to the proposed rule change that 
are filed with the Commission, and all written communications relating 
to the proposed rule change between the Commission and any person, 
other than those that may be withheld from the public in accordance 
with the provisions of 5 U.S.C. 552, will be available for website 
viewing and printing in the Commission's Public Reference Room, 100 F 
Street NE, Washington, DC 20549, on official business days between the 
hours of 10 a.m. and 3 p.m. Copies of the filing also will be available 
for inspection and copying at the principal office of the Exchange. Do 
not include personal identifiable information in submissions; you 
should submit only information that you wish to make available 
publicly. We may redact in part or withhold entirely from publication 
submitted material that is obscene or subject to copyright protection. 
All submissions should refer to file number SR-CboeBZX-2025-033 and 
should be submitted on or before March 26, 2025.

    For the Commission, by the Division of Trading and Markets, 
pursuant to delegated authority.\9\
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    \9\ 17 CFR 200.30-3(a)(12).
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Sherry R. Haywood,
Assistant Secretary.
[FR Doc. 2025-03510 Filed 3-4-25; 8:45 am]
BILLING CODE 8011-01-P


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Indexed from Federal Register on March 5, 2025.

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