SEC – ‘UPLOAD’ from 1/8/24 re: Ark 21Shares Bitcoin ETF – ‘TEXT-EXTRACT’

On:  Monday, 1/8/24, at 6:36pm ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed   ·   Accession #:  0-24-278   ·   File #:  333-257474

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Comment or Other Letter from the SEC   —   Delayed-Release

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF     39K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC - PDF's         2±     8K 
                Text                                                             

‘TEXT-EXTRACT’   —   Comment or Other Letter from the SEC – PDF’s Text

United States securities and exchange commission logo                           

January 8, 2024     

Hany Rashwan                                                      
Chief Executive Officer                                           
Ark 21Shares Bitcoin ETF                                          
c/o 21Shares US LLC                                               
37 West 20th Street, Suite 1101                                   
New York, NY 10011                                                

                                                Re: Ark 21Shares
Bitcoin ETF                                                                     
                                                          Amendment No. 6 to
Registration Statement on Form S-1                                              
                                                        Filed January 8,
2024                                                                            
                                                           File No. 333-257474

Dear Hany Rashwan:                                                

         We have reviewed your amended 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.
Unless we note otherwise,                                                       
     any references to prior comments are to comments in our January 5, 2024
letter.                                                                         

Amendment No. 6 to Registration Statement on Form S-1             

Risk Factors, page 15                                             

 1.                                                   Please add risk factor
disclosure addressing the risks related to your Authorized                      
                                                      Participants acting in
the same capacity for several competing products.                               
Hany Rashwan                                                                  
FirstName  LastNameHany                                                         
Ark 21Shares  Bitcoin ETF Rashwan                                               
Comapany                                                                        
January    NameArk 21Shares Bitcoin ETF                                         
8, 2024                                                         
January                                                                         
Page 2 8, 2024 Page 2                                                           
FirstName LastName                                                              
General                                                                         

2.       In order to meet your anticipated timing, please respond to these      
comments and amend                                                              
       your registration statement no later than 10:00 a.m. (EST) on January
9, 2024.                                                                        
Please contact Kate Tillan at 202-551-3604 or Michelle Miller at  
202-551-3368 if you                                                             
have questions regarding comments on the financial statements and related       
matters. Please                                                                 
contact David Gessert at 202-551-2326 or Justin Dobbie at 202-551-3469 with any 
other                                                                           
questions.                                                                      

                                                  Sincerely,

                                                   Division of
Corporation Finance                                                             
                                                        Office of Crypto
Assets                                                                          
cc:      Allison Fumai                                                          

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
		1/9/24		CORRESP,  S-1/A,  UPLOAD
Filed on:		1/8/24		CORRESP,  S-1/A,  UPLOAD
		1/5/24		UPLOAD
				List all Filings

1 Previous Filing that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 6/28/21  Ark 21Shares Bitcoin ETF          S-1                    1:568K                                   Donnelley … Solutions/FA