Bitwise Bitcoin ETF Issues Amendment No. 1 to Annual Report on Form 10-K for FY2025

Key Points for Investors

• Amendment Filing: Bitwise Bitcoin ETF (NYSE Arca: BITB) has filed Amendment No. 1 to its Annual Report on Form 10-K for the fiscal year ended December 31, 2025. This amendment follows the original filing dated March 2, 2026.
• Reason for Amendment: The amendment is being filed solely to include the consent of KPMG LLP, the Trust’s independent registered public accounting firm. The consent was inadvertently omitted in the original filing due to an administrative error.
• No Impact on Financials or Operations: The amendment does not introduce, revise, or update any financial statements, disclosures, or operational information. No Items 307 or 308 of Regulation S-K (internal controls disclosures) are addressed or amended in this filing.
• Certification Updates: The amendment includes new Section 302 certifications required by the Sarbanes-Oxley Act, but these are limited in scope because financial statements are not included in this amendment. As such, paragraphs 3, 4, and 5 of the certifications have been omitted.
• Shareholder Value and Price Sensitivity: Since the amendment is administrative and relates only to the inclusion of the auditor’s consent, it does not affect the Trust’s financial position, operations, or its ongoing business. There is no new information that would directly impact share value or future performance.

Details of the Amendment

The amendment’s explanatory note clarifies that the only change from the original 10-K filing is the attachment of the signed consent from KPMG LLP, which is required for the filing to be in compliance with SEC rules. The consent relates to the audit of the financial statements and internal control over financial reporting as of December 31, 2025.

The amendment reiterates that, apart from this correction, no other portions of the original Form 10-K have been modified, and the original filing remains unchanged with respect to all financial and operational disclosures.

The company continues to be classified as a Large Accelerated Filer and is not an emerging growth company, smaller reporting company, or shell company. There are 71,970,000 shares outstanding, and the aggregate market value of public float as of June 30, 2025, was \$4,255,977,600.

Exhibits Filed with the Amendment

• Consent of KPMG LLP, Independent Registered Public Accounting Firm
• Certification by Principal Executive Officer pursuant to Rule 13a-14(a) of the Exchange Act
• Certification by Principal Financial Officer pursuant to Rule 13a-14(a) of the Exchange Act
• Cover Page Interactive Data File (Inline XBRL)

What Shareholders Need to Know

• This filing is administrative and does not reflect any changes in the company’s business, operations, or financial status.
• No restatement or correction of errors in previously issued financial statements has occurred.
• The ETF remains fully compliant with SEC reporting requirements following this amendment.
• There is no new or price-sensitive information disclosed that would be expected to impact the value of BITB shares.

Conclusion

Investors should view this amendment as a technical correction to a previously filed annual report. There is no impact on the ETF’s outlook, performance, or reporting integrity. The inclusion of the auditor’s consent brings the trust’s regulatory filings into full compliance but introduces no new financial or operational details.

Disclaimer: This article is for informational purposes only and does not constitute investment advice. Investors should consult official SEC filings and their financial advisors before making investment decisions. No warranty is provided as to the completeness or accuracy of the content above.

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