Notice2025-14033

Self-Regulatory Organizations; Cboe BZX Exchange, Inc.; Notice of Filing of a Proposed Rule Change, as Modified by Amendment No. 1, To Amend the Rule Governing the Listing and Trading of the WisdomTree Bitcoin Fund To Permit In-Kind Creations and Redemptions

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Published
July 25, 2025

Issuing agencies

Securities and Exchange Commission

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<title>Federal Register, Volume 90 Issue 141 (Friday, July 25, 2025)</title>
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[Federal Register Volume 90, Number 141 (Friday, July 25, 2025)]
[Notices]
[Pages 35351-35353]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-14033]


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SECURITIES AND EXCHANGE COMMISSION

[Release No. 34-103527; File No. SR-CboeBZX-2025-033]


Self-Regulatory Organizations; Cboe BZX Exchange, Inc.; Notice of 
Filing of a Proposed Rule Change, as Modified by Amendment No. 1, To 
Amend the Rule Governing the Listing and Trading of the WisdomTree 
Bitcoin Fund To Permit In-Kind Creations and Redemptions

July 22, 2025.
    On February 20, 2025, Cboe BZX Exchange, Inc. (the ``Exchange'' or 
``BZX'') filed with the Securities and Exchange Commission (``SEC'' or 
``Commission''), pursuant to Section 19(b)(1) of the Securities 
Exchange Act of 1934 (``Act''),\1\ and Rule 19b-4 thereunder,\2\ a 
proposed rule change to amend the rules governing the listing and 
trading of shares of the WisdomTree Bitcoin Fund under BZX Rule 
14.11(e)(4). The proposed rule change was published for comment in the 
Federal Register on March 5, 2025.\3\
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    \1\ 15 U.S.C. 78s(b)(1).
    \2\ 17 CFR 240.19b-4.
    \3\ See Securities Exchange Act Release No. 102499 (Feb. 27, 
2025), 90 FR 11340.
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    On April 14, 2025, pursuant to Section 19(b)(2) of the Act,\4\ the 
Commission designated a longer period within which to approve the 
proposed rule change, disapprove the proposed rule change, or institute 
proceedings to determine whether to disapprove the proposed rule 
change.\5\ On June 2, 2025, the Commission instituted proceedings under 
Section 19(b)(2)(B) of the Act,\6\ to determine whether to approve or 
disapprove the proposed rule change.\7\ On July 21, 2025, pursuant to 
Section 19(b)(2) of the Act,\8\ the Exchange filed Amendment No. 1 to 
the proposed rule change, which replaced and superseded the original 
filing in its entirety. The proposed rule change, as modified by 
Amendment No. 1, is described in Items I and II below, which Items have 
been substantially prepared by the Exchange. The Commission is 
publishing this notice to solicit comments on the proposed rule change, 
as modified by Amendment No. 1, from interested persons.
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    \4\ 15 U.S.C. 78s(b)(2).
    \5\ See Securities Exchange Act Release No. 102857, 90 FR 16581 
(Apr. 18, 2025) (designating June 3, 2025, as the date by which the 
Commission shall either approve, disapprove, or institute 
proceedings to determine whether to disapprove the proposed rule 
change).
    \6\ 15 U.S.C. 78s(b)(2)(B).
    \7\ See Securities Exchange Act Release No. 103165, 90 FR 24187 
(June 6, 2025).
    \8\ 15 U.S.C. 78s(b)(2).
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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 rule governing 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>) and at the Exchange's Office of the Secretary.

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 any comments it received on the proposed rule change. The 
text of these statements may be examined at the places specified in 
Item III 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
    This Amendment No. 1 to SR-CboeBZX-2025-033 amends and replaces in 
its entirety the proposal as originally submitted on February 20, 2025. 
The Exchange submits this Amendment No. 1 in order to clarify certain 
points and add additional details to the proposal.
    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.\9\ Exchange

[[Page 35352]]

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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    \9\ 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, 
including permitting in-kind creations and redemptions by an affiliate 
of the sponsor of the Trust.
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.\10\
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    \10\ 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. An affiliate of the sponsor of the Trust may serve as an 
authorized participant of 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.'' \11\ 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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    \11\ 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.\12\ The Exchange proposes to 
replace this section as provided below. The Exchange proposes no change 
to the subheading ``Rule 14.11(e)(4)--Commodity-Based Trust Shares'' 
\13\ and proposes to retain everything thereunder.
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    \12\ See Bitcoin ETP Amendment No. 2 at 2438-2439.
    \13\ See Bitcoin ETP Amendment No. 2 at 2439-2440.
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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). When the Trust creates or redeems its Shares in 
kind, it will do so in transfers of bitcoin 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.
    According to the Registration Statement, on any business day, an 
authorized participant may place an order with the Transfer Agent to 
create one or more Creation Baskets. Purchase orders for 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, or such earlier 
time as disseminated by the Trust the prior day for the following 
day's transactions (e.g., 11:00 a.m. Eastern Time). The day on which 
an order properly is received by the Transfer Agent is considered 
the purchase order date.
    For a cash creation order, the total deposit of cash required to 
create each Creation Basket includes the cash equivalent of an 
amount of bitcoin that is in the same proportion to the total assets 
of the Trust (net of accrued but unpaid Sponsor fees and any accrued 
but unpaid extraordinary expenses and liabilities), the amount of 
which is equal to the NAV per share multiplied by the number of 
Shares in a creation Basket (5,000). The value of a purchase date 
order is determined at NAV which is calculated based on 4:00 p.m. 
Eastern Time bitcoin prices.
    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 applicable to 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, 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 Baskets mirror the procedures for the creation of 
Creation Baskets. 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. An affiliate of the sponsor of the Trust may serve 
as an authorized participant of the Trust.

    Except for the above changes, all other representations in the 
Bitcoin ETP Amendment No. 2 remain unchanged and will continue to 
constitute

[[Page 35353]]

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.\14\ Specifically, the Exchange believes the proposed rule change 
is consistent with the Section 6(b)(5) \15\ 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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    \14\ 15 U.S.C. 78f(b).
    \15\ 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. Solicitation of Comments

    Interested persons are invited to submit written data, views and 
arguments concerning the foregoing, including whether the proposed rule 
change, as modified by Amendment No. 1, 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#b7c5c2dbd29ad4d8dadad2d9c3c4f7c4d2d499d0d8c1"><span class="__cf_email__" data-cfemail="641611080149070b0909010a1017241701074a030b12">[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 filing 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 August 15, 2025.

    For the Commission, by the Division of Trading and Markets, 
pursuant to delegated authority.\16\
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    \16\ 17 CFR 200.30-3(a)(12).
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Sherry R. Haywood,
Assistant Secretary.
[FR Doc. 2025-14033 Filed 7-24-25; 8:45 am]
BILLING CODE 8011-01-P


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