BITB 10-K/A
Bitwise Bitcoin ETF (BITB)
Annual report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 |
Transition report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 |
(State or other jurisdiction of incorporation or organization) |
(I.R.S. Employer Identification No.) |
Title of each class |
Trading Symbol(s) |
Name of each exchange on which registered | ||
| ☒ | Accelerated Filer | ☐ | ||||
Non-Accelerated Filer |
☐ | Smaller Reporting Company | ||||
| Emerging Growth Company | ||||||
PART IV
| ITEM 15. | Exhibits and Financial Statement Schedules. |
(1) No financial statements are filed with this Amendment No. 1. These items were included as part of the Original Form 10-K.
(2) None.
(3) Exhibits:
| Exhibit No. |
Description of Document | |
| 23.1* | Consent of KPMG LLP, Independent Registered Public Accounting Firm | |
| 31.1* | Certification by Principal Executive Officer of the Trust Pursuant to Rule 13a-14(a) under the Securities Exchange Act of 1934 | |
| 31.2* | Certification by Principal Financial Officer of the Trust Pursuant to Rule 13a-14(a) under the Securities Exchange Act of 1934 | |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) | |
| * | Filed herewith. |
Signatures
Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned in the capacities* indicated thereunto duly authorized.
| Bitwise Investment Advisers, LLC, as Sponsor of Bitwise Bitcoin ETF |
| /s/ Paul Fusaro |
| By: Paul Fusaro |
| Chief Operating Officer |
| (Principal Executive Officer)* |
| /s/ James Bebrin III |
| By: James Bebrin III |
| Vice President |
| (Principal Financial Officer and Principal Accounting Officer)* |
Date: March 11, 2026
| * | The registrant is a trust and the persons are signing in their capacities as officers or directors of Bitwise Investment Advisers, LLC, the sponsor of the registrant. |
Exhibit 23.1
Consent of Independent Registered Public Accounting Firm
We consent to the incorporation by reference in the registration statement (No. 333-287903) on Form S-3 of Bitwise Bitcoin ETF (the “Trust”) of our reports dated March 2, 2026, with respect to the financial statements of the Trust, and the effectiveness of internal control over financial reporting, which reports appear in the December 31, 2025 annual report of Form 10-K of the Trust.
/s/ KPMG LLP
New York, New York
March 2, 2026
Exhibit 31.1
CERTIFICATION OF PRINCIPAL EXECUTIVE OFFICER PURSUANT TO
RULE 13a-14(a) AND 15d-14(a) UNDER THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED,
AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
I, Paul Fusaro, certify that:
| 1. | I have reviewed this Amendment No. 1 to the Annual Report on Form 10-K for the fiscal year ended December 31, 2025 of Bitwise Bitcoin ETF (BITB) (“Trust”); and |
| 2. | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report. |
| Date: March 11, 2026 | /s/ Paul Fusaro | |||||
| Paul Fusaro * | ||||||
| Chief Operating Officer (Principal Executive Officer) |
| * | The registrant is a trust and Paul Fusaro is signing in his capacity as Principal Executive Officer of Bitwise Investment Advisers, LLC, the sponsor of the Trust. |
Exhibit 31.2
CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER PURSUANT TO
RULE 13a-14(a) AND 15d-14(a) UNDER THE SECURITIES EXCHANGE ACT OF 1934, AS AMENDED,
AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002
I, James Bebrin III, certify that:
| 3. | I have reviewed this Amendment No. 1 to the Annual Report on Form 10-K for the fiscal year ended December 31, 2025 of Bitwise Bitcoin ETF (BITB) (“Trust”); and |
| 4. | Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report. |
| Date: March 11, 2026 | /s/ James Bebrin III | |||||
| James Bebrin III * | ||||||
| Vice President (Principal Financial and Accounting Officer) |
| * | The registrant is a trust and James Bebrin III is signing in his capacity as Principal Financial and Accounting Officer of Bitwise Investment Advisers, LLC, the sponsor of the Trust. |