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                                                          July 29, 2024

Edward McGee
Chief Financial Officer
Grayscale Bitcoin Trust (BTC)
c/o Grayscale Investments, LLC
290 Harbor Drive, 4th Floor
Stamford, Connecticut 06902

       Re: Grayscale Bitcoin Trust (BTC)
           Preliminary Information Statement on Schedule 14C
           Filed March 22, 2024
           File No. 001-41906
Dear Edward McGee:

       We have completed our review of your filing. We remind you that the
company and its
management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding
any review, comments, action or absence of action by the staff.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Crypto
Assets
cc:   Dan Gibbons
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