<SEC-DOCUMENT>0001839882-23-028806-index.html : 20240208
<SEC-HEADER>0001839882-23-028806.hdr.sgml : 20240208
<ACCEPTANCE-DATETIME>20231030172749
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001839882-23-028806
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20231030

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Valkyrie Bitcoin Fund
		CENTRAL INDEX KEY:			0001841175
		STANDARD INDUSTRIAL CLASSIFICATION:	 [6221]
		ORGANIZATION NAME:           	09 Crypto Assets
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		100 CRESCENT COURT, FLOOR 7
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75201
		BUSINESS PHONE:		6063322201

	MAIL ADDRESS:	
		STREET 1:		100 CRESCENT COURT, FLOOR 7
		CITY:			DALLAS
		STATE:			TX
		ZIP:			75201
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
Document 1 - file: filename1.htm

</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>valkyriecorresp001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
Document 2 - file: valkyriecorresp001.jpg

</DOCUMENT>
</SEC-DOCUMENT>