United States securities and exchange commission logo




                                                                                
                    October 13, 2022

       Gregory D. King
       Chief Executive Officer
       Osprey Bitcoin Trust
       1241 Post Road, 2nd Floor
       Fairfield, CT 06824

                                                        Re: Osprey Bitcoin 
Trust
                                                            Registration 
Statement on Form 10-12G
                                                            Filed July 8, 2021
                                                            File No. 000-56307

       Dear Gregory D. King:

              We have completed our review of your filings. 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 Finance