[Federal Register Volume 91, Number 39 (Friday, February 27, 2026)]
[Notices]
[Pages 9904-9913]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2026-03917]


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SECURITIES AND EXCHANGE COMMISSION

[Release No. 34-104884; File No. SR-ISE-2025-26]


Self-Regulatory Organizations; Nasdaq ISE, LLC; Notice of Filing 
of Amendment No. 5 and Order Instituting Proceedings To Determine 
Whether To Approve or Disapprove a Proposed Rule Change, as Modified by 
Amendment No. 5, To Amend the Position and Exercise Limits for IBIT 
Options

February 24, 2026.

I. Introduction

    On November 13, 2025, Nasdaq ISE, LLC (``ISE'' or ``Exchange'') 
filed with the Securities and Exchange Commission (``Commission''), 
pursuant to Section 19(b)(1) of the Securities Exchange Act of 1934 
(``Act'' or ``Exchange Act'') \1\ and Rule 19b-4 thereunder,\2\ a 
proposed rule change to increase the position and exercise limits for 
options on the iShares Bitcoin Trust ETF (``IBIT'') to 1,000,000 
contracts and to amend the position and exercise limits for flexible 
exchange (``FLEX'') IBIT options. The proposed rule change was 
published for comment in the Federal Register on November 26, 2025.\3\ 
The Commission received no comments regarding the proposed rule change. 
On November 24, 2025, the Exchange filed Amendment No. 1 to the 
proposed rule change. On January 5, 2026, pursuant to Section 19(b)(2) 
of the Exchange Act,\4\ the Commission designated a longer period 
within which to approve the proposed rule change, disapprove the 
proposed rule change, or institute proceedings to determine whether to 
disapprove the proposed rule change.\5\ On January 26, 2026, the 
Exchange filed Amendment No. 2 to the proposed rule change. On January 
27, 2026, the Exchange filed Amendment No. 3 to the proposed rule 
change, withdrew Amendment Nos. 2 and 3, and filed Amendment No. 4 to 
the proposed rule change. On February 20, 2026, the Exchange filed 
Amendment No. 5 to the proposal, which supersedes and replaces the 
original proposal, as modified by Amendment Nos. 1and 4,

[[Page 9905]]

in their entirety.\6\ The Commission is publishing this notice to 
solicit comment on Amendment No. 5 in Sections II and III below, which 
sections are being published verbatim as filed by the Exchange, and is 
instituting proceedings pursuant to Section 19(b)(2)(B) of the Act \7\ 
to determine whether to approve or disapprove the proposed rule change, 
as modified by Amendment No. 5.
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    \1\ 15 U.S.C. 78s(b)(1).
    \2\ 17 CFR 240.19b-4.
    \3\ See Securities Exchange Act Release No. 104235 (Nov. 21, 
2025), 90 FR 54414.
    \4\ 15 U.S.C. 78s(b)(2).
    \5\ See Securities Exchange Act Release No. 104542 (Jan. 5, 
2026), 91 FR 750 (Jan. 8, 2026). The Commission designated February 
24, 2026, as the date by which the Commission shall approve or 
disapprove, or institute proceedings to determine whether to 
disapprove, the proposed rule change.
    \6\ Amendment No. 5 revises the proposal to provide updated 
information regarding IBIT's trading volume, market capitalization, 
and other metrics discussed in the proposal; eliminate the proposed 
changes related to the position and exercise limits for FLEX IBIT 
options; remove statements indicating that the proposed position and 
exercise limits would be reviewed on a six-month basis pursuant to 
Options 9, Section 13(d); and eliminate references to reports 
provided in connection with the Penny Program.
    \7\ 15 U.S.C. 78s(b)(2)(B).
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II. Self-Regulatory Organization's Description of the Proposed Rule 
Change, as Modified by Amendment No. 5

    The Exchange proposes to amend Options 9, Sections 13 and 15 to 
increase the position and exercise limits for options on iShares 
Bitcoin Trust ETF (``IBIT''). This Amendment No. 5 replaces and 
supersedes the original filing as modified by Amendment Nos. 1 and 4 in 
their entirety and proposes to update the data in this proposal.
    The text of the proposed rule change is available on the Exchange's 
website at https://listingcenter.nasdaq.com/rulebook/ise/rulefilings, 
and at the principal office of the Exchange.

III. Self-Regulatory Organization's Statement of the Purpose of, and 
Statutory Basis for, the Proposed Rule Change

    In its filing with the Commission, the Exchange included statements 
concerning the purpose of and basis for the proposed rule change and 
discussed any comments it received on the proposed rule change. The 
text of these statements may be examined at the places specified in 
Item IV below. The Exchange has prepared summaries, set forth in 
sections A, B, and C below, of the most significant aspects of such 
statements.

A. Self-Regulatory Organization's Statement of the Purpose of, and 
Statutory Basis for, the Proposed Rule Change

1. Purpose
    The Exchange proposes to amend Options 9, Section 13, Position 
Limits, and Options 9, Section 15, Exercise Limits, to increase the 
position and exercise limits for options on IBIT.
    IBIT is an Exchange-Traded Fund (``ETF'') that holds Bitcoin and is 
listed on The Nasdaq Stock Market LLC.\8\ On September 20, 2024, ISE 
received approval to list options on IBIT.\9\ The position and exercise 
limits for IBIT options are currently set as stated in Options 9, 
Sections 13 and 15.\10\
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    \8\ Nasdaq received approval to list and trade Bitcoin-Based 
Commodity-Based Trust Shares in IBIT pursuant to Rule 5711(d) of 
Nasdaq. See Securities Exchange Act Release No. 99306 (January 10, 
2024), 89 FR 3008 (January 17, 2024) (SR-NASDAQ-2023-016) (Order 
Granting Accelerated Approval of Proposed Rule Changes, as Modified 
by Amendments Thereto, To List and Trade Bitcoin-Based Commodity-
Based Trust Shares and Trust Units). IBIT started trading on January 
11, 2024.
    \9\ See Securities Exchange Act Release No. 101128 (September 
20, 2024), 89 FR 78942 (September 26, 2024) (SR-ISE-2024-03) (Notice 
of Filing of Amendment Nos. 4 and 5 and Order Granting Accelerated 
Approval of a Proposed Rule Change, as Modified by Amendment Nos. 1, 
4, and 5, To Permit the Listing and Trading of Options on the 
iShares Bitcoin Trust) (``IBIT Approval Order''). ISE began trading 
IBIT options on November 19, 2024.
    \10\ IBIT currently has a position limit of 250,000 contracts.
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    Position limits, and exercise limits, are designed to limit the 
number of options contracts traded on the exchange in an underlying 
security that an investor, acting alone or in concert with others 
directly or indirectly, may control. These limits, which are described 
in ISE Options 9, Sections 13 and 15, are intended to address potential 
manipulative schemes and adverse market impacts surrounding the use of 
options, such as disrupting the market in the security underlying the 
options. Position and exercise limits must balance concerns regarding 
mitigating potential manipulation and the cost of inhibiting potential 
hedging activity that could be used for legitimate economic purposes.
    To achieve this balance, ISE proposes to increase the position 
limits and exercise limits for options on IBIT to 1,000,000 contracts 
by noting the proposed position limit in Supplementary Material .01 to 
Options 9, Section 13 and noting the proposed exercise limits in 
Supplementary Material .01 to Options 9, Section 15. The position limit 
for options on IBIT is currently set pursuant to ISE Options 9, Section 
13(d) where the largest in capitalization and the most frequently 
traded stocks and ETFs have an option position limit of 250,000 
contracts (with adjustments for splits, re-capitalizations, etc.) on 
the same side of the market; and smaller capitalization stocks and ETFs 
have position limits of 200,000, 75,000, 50,000 or 25,000 contracts 
(with adjustments for splits, recapitalizations, etc.) on the same side 
of the market. The Exchange notes that the proposed position limits and 
exercise limits for options on IBIT are consistent with existing 
position limits and exercise limits for options on iShares MSCI 
Emerging Markets, iShares China Large-Cap ETF and iShares MSCI EAFE 
ETF.
Composition and Growth Analysis for Underlying ETFs
    As stated above, position (and exercise) limits are intended to 
prevent the establishment of options positions that can be used or 
might create incentives to manipulate the underlying market so as to 
benefit options positions. The Commission has recognized that these 
limits are designed to minimize the potential for mini-manipulations 
and for corners or squeezes of the underlying market, as well as serve 
to reduce the possibility for disruption of the options market itself, 
especially in illiquid classes.\11\
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    \11\ See Securities Exchange Act Release No. 67672 (August 15, 
2012), 77 FR 50750 (August 22, 2012) (SR-NYSEAmex-2012-29).
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    Per the Commission, ``rules regarding position and exercise limits 
are intended to prevent the establishment of options positions that can 
be used or might create incentives to manipulate or disrupt the 
underlying market so as to benefit the options positions.'' \12\ For 
this reason, the Commission requires that ``position and exercise 
limits must be sufficient to prevent investors from disrupting the 
market for the underlying security by acquiring and exercising a number 
of options contracts disproportionate to the deliverable supply and 
average trading volume of the underlying security.'' \13\ The Exchange 
has observed an ongoing increase in demand in options on IBIT in 
2025.\14\ The Exchange believes the current position limit and exercise 
limit of 250,000 contracts (the highest position limit available 
pursuant to Options 9, Section 13 and exercise limit pursuant to 
Options 9, Section 15) will impede trading activity and strategies of 
investors, such as use of effective hedging vehicles or income 
generating strategies (e.g., buy-write or put-write), and the ability 
of Market Makers to

[[Page 9906]]

make liquid markets with tighter spreads in IBIT options.
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    \12\ See supra note 4, IBIT Approval Order, 89 FR 78946.
    \13\ See id.
    \14\ In 2024, the Exchange filed a rule proposal, which was 
later approved in 2025, to eliminate the 25,000 contract position 
and exercise limits for IBIT options and apply the position and 
exercise limits in ISE Options 9, Sections 13 and 15 to IBIT options 
utilizing November 25, 2024 data. See Securities Exchange Act 
Release No. 103564 (July 29, 2025), 90 FR 36229 (August 1, 2025) 
(SR-ISE-2024-62) (Order Approving a Proposed Rule Change, as 
Modified by Amendment Nos. 2 and 3, Regarding Position and Exercise 
Limits for Options on the iShares Bitcoin Trust ETF) (``SR-ISE-2024-
62'').
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    The Exchange believes that increasing the position limit (and 
exercise limit) for options on IBIT to 1,000,000 contracts would enable 
liquidity providers to provide additional liquidity to the Exchange, as 
well as other options exchange on which they participate. As described 
in further detail below, the Exchange believes that the continuously 
increasing market capitalization of IBIT options, as well as the highly 
liquid markets for those securities, reduces the concerns for potential 
market manipulation and/or disruption in the underlying markets upon 
increasing position limits, while the rising demand for trading options 
on IBIT for legitimate economic purposes compels an increase in 
position limits (and corresponding exercise limits).
    IBIT currently qualifies for a 250,000 contract position limit 
pursuant to the criteria in Options 9, Section 13(d), which requires 
that, for the most recent six-month period, trading volume for the 
underlying security be at least 100 million shares.\15\ As of February 
11, 2026, the market capitalization for IBIT was 52,661,063,818 \16\ 
with an average daily volume (``ADV''), for the preceding 6 months 
prior to February 11, 2026 of 61,803,035 shares. By comparison on the 
same day, the iShares MSCI Emerging Markets (``EEM'') has an ADV of 
29,459,889 shares and an AUM of 27,761,941,292 the iShares China Large-
Cap ETF (``FXI'') has an ADV 31,656,532 and an AUM of 6,594,337,253, 
and the iShares MSCI EAFE ETF (``EFA'') has an ADV of 17,215,037 shares 
and an AUM of 76,788,457,200.\17\
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    \15\ Options 9, Section 13(d), Equity Option Position Limits, 
provides at subparagraph (5) that to be eligible for the 250,000 
contract limit, either the most recent six (6) month trading volume 
of the underlying security must have totalled at least 100 million 
shares or the most recent six-month trading volume of the underlying 
security must have totalled at least seventy-five (75) million 
shares and the underlying security must have at least 300 million 
shares currently outstanding.
    \16\ The market capitalization was determined by multiplying a 
Net Asset Value [sic] of $38.29 by the number of shares outstanding 
1,337,920,000. This figure was acquired as of February 11, 2026. See 
https://www.ishares.com/us/products/333011/ishares-Bitcoin-trust-etf.
    \17\ These figures are from February 11, 2026.
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    In addition to IBIT's Options 9, Section 13(d) eligibility for 
1,000,000 contracts, the Exchange performed additional analysis with 
respect to IBIT. First, ISE considered IBIT's market capitalization and 
ADV, and prospective position limit in relation to other securities. In 
measuring IBIT against other securities, ISE aggregated market 
capitalization and volume data for securities that have defined 
position limits utilizing data from The Options Clearing Corporations 
(``OCC'').\18\ This pool of data took into consideration 3,797 options 
on single stock securities, excluding broad based ETFs.\19\ Next, the 
data was aggregated based on market capitalization and ADV and grouped 
by option symbol and position limit utilizing statistical thresholds 
for ADV, based on 180 days, and market capitalization that were one 
standard deviation \20\ above the mean for each position limit category 
(i.e., 25,000, 50,000 to 52,000, 75,000, 200,000, 250,000 to 375,000, 
450,000 to 650,000, 750,000 to 1,250,000 and, and greater than or equal 
to 2,000,000).\21\ This exercise was performed to demonstrate IBIT's 
position limit relative to other options symbols in terms of market 
capitalization and ADV. For reference, the market capitalization for 
IBIT was $52,661,063,818 \22\ with an ADV, for the preceding 180 days 
prior to February 11, 2026, of 61,803,035 shares.
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    \18\ The computations are based on OCC data from February 11, 
2026. Data displaying zero values in market capitalization or ADV 
were removed.
    \19\ IBIT has one asset and therefore is not comparable to a 
broad-based ETF where there are typically multiple components.
    \20\ The standard deviation added limited utility to the 
analysis given the heavily skewed distribution of market 
capitalizations in the single stock securities.
    \21\ These buckets are based on OCC's current positions limits. 
See https://www.theocc.com/market-data/market-data-reports/series-and-trading-data/position-limits. ISE Options 9, Section 13(d) sets 
out position limits for various contracts. For example, a 25,000 
contract limit applies to those options having an underlying 
security that does not meet the requirements for a higher options 
contract limit. The Exchange notes that position limits may also be 
higher due to corporate actions in the underlying equities, such as 
a stock split.
    \22\ Net Asset Value of $38.29 by the number of shares 
outstanding 1,337,920,000. This figure was acquired as of February 
11, 2026. See https://www.ishares.com/us/products/333011/ishares-Bitcoin-trust-etf.

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               ADV data                     25k         50k-52K         75k          200K        250k-375K     450K-650K     750K-1.25mm        >2mm
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:
    Number of observations...........           392           401           547           232          2154            27                8             9
    Average..........................      91157.18     218871.78     445897.84     664343.12    4749775.74    5176137.15       6008710.88   47286595.89
    Median...........................         83656        206731        426420      679891.5       2015092       4027803        5637387.5    27354715.0
    Min..............................          9725         51064         27845         28156         22931        931337          4628363      11811713
    Max..............................        499461       1211984       3658653       3138784     170721127      19492918          8116652     182173328
    Standard deviation...............      57591.57      86620.56     224453.69     242713.70    9812734.84    4852687.63       1079816.30   54318913.92
    IBIT rank........................             1             1             1             1            15             1                1             3
    IBIT % rank......................         99.75         99.75         99.82         99.57         99.30         96.43            88.89         70.00
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Market Cap Statistics:
    Number of observations...........           392           401           547           232          2154            27                8             9
    Average..........................        1,057M        2,401M        4,105M        5,417M       28,792M       65,956M          70,543M      776,666M
    Median...........................          364M          737M        1,375M        1,551M        3,769M       14,822M          56,721M       49,215M
    Min..............................        7.697M         16.1M        2.164M        3.030M        0.470M        1,440M           11.43M          371M
    Max..............................       62.137M      139,006M      102,316M      125,661M    4,070,890M      656,022M         177,131M    4,618,220M
    Standard deviation...............        4,002M        8,164M        8,576M       12,956M      150,096M      142,724M          58,978M    1,529,883M
    IBIT rank........................             2             3             5             5           221             7                5             5
    IBIT % rank......................         99.49         99.25         99.09         97.85         89.74         75.00            44.44         50.00
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    Based on the above table, if IBIT were compared to the 10 stocks 
that have position limits of 750,000 contracts to 1.25 million 
contracts it would rank in the 45th percentile for market 
capitalization and the 89th percentile for ADV.
    The Exchange also analyzed the position limits for IBIT by 
regressing the median elements from each bucket of market 
capitalization and 180-day ADV of all non-ETF equities, against their 
respective position limit figures. From this regression, the Exchange 
was able to determine the implied coefficients to create a formulaic 
method for determining an appropriate position limit.\23\ The Exchange 
utilized a linear model approach which incorporated the median metric 
from each bucket given the data at both the lower end of each position 
limit bucket and the higher end of each position limit bucket could be

[[Page 9907]]

considered significant outliers, thereby skewing the results. Below are 
various linear models utilizing market capitalization and ADV as well 
as a two-factor model to determine the appropriate coefficients when 
both metrics are incorporated into the same model.\24\
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    \23\ The Exchange utilized Excel's Data Analysis Package to 
model the position limit.
    \24\ See id.
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BILLING CODE 8011-01-P
[GRAPHIC] [TIFF OMITTED] TN27FE26.000

    Figure 1 utilizes IBIT's market capitalization of 52,661,063,818 to 
arrive at a modeled position limit of 1,707,654.

[[Page 9908]]

[GRAPHIC] [TIFF OMITTED] TN27FE26.001

    Figure 2 utilizes IBIT's ADV of 61,803,035 to arrive at a modeled 
position limit of 5,672,081. Based on the aforementioned analysis, the 
Exchange believes that the proposed 1,000,000 contracts position and 
exercise limit is appropriate.

[[Page 9909]]

[GRAPHIC] [TIFF OMITTED] TN27FE26.002

BILLING CODE 8011-01-C
    Figure 3 shows the results when constructing a two-factor model 
employing both metrics (180-day ADV and market capitalization). The 
result is a modeled position limit of 4,952,107.\25\
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    \25\ See id.
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    Second, ISE reviewed IBIT's data relative to the market 
capitalization of the entire Bitcoin market in terms of exercise risk 
and availability of deliverables. Also, as of February 11, 2026, there 
were approximately 20.5 million Bitcoins in circulation.\26\ At a price 
of $66,938,\27\ that equates to a market capitalization of greater than 
$1.374 trillion US. If a position limit of 1,000,000 contracts were 
considered, the exercisable risk would represent 7.474%\28\ of the 
outstanding shares outstanding of IBIT. Since IBIT has a creation and 
redemption process managed through the issuer, the position limit can 
be compared to the total market capitalization of the entire Bitcoin 
market and in that case, the exercisable risk for options on IBIT would 
represent 0.278% of all Bitcoin

[[Page 9910]]

outstanding.\29\ Assuming a scenario where all options on IBIT shares 
were exercised given the proposed 1,000,000-contract position limit 
(and exercise limit), this would have a virtually unnoticed impact on 
the entire Bitcoin market. This analysis demonstrates that the proposed 
1,000,000 per same side position and exercise limit is appropriate for 
options on IBIT given its liquidity.
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    \26\ See https://www.coingecko.com/en/coins/Bitcoin.
    \27\ This is the approximate price of Bitcoin from February 11, 
2026.
    \28\ This percentage is arrived at with this equation: 
(1,000,000 contract limit * 100 share per option/1,337,920,000 
shares outstanding).
    \29\ This number was arrived at with this calculation: 
(1,000,000 limit * 100 shares per option * $38.29 IBIT NAV)/
(20,528,687 BTC outstanding * $66,938 BTC price).
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    Third, ISE reviewed the proposed position limit by comparing it to 
position limits for derivative products regulated by the Commodity 
Futures Trading Commission (``CFTC''). While the CFTC, through the 
relevant Designated Contract Markets, only regulates options positions 
based upon delta equivalents (creating a less stringent standard), ISE 
examined equivalent bitcoin futures position limits. In particular, ISE 
looked to the CME bitcoin futures contract \30\ that has a position 
limit of 2,000 futures.\31\ On February 11, 2026, CME bitcoin futures 
settled at $67,71570,406.33.[sic]\32\ On February 11, 2026, IBIT 
settled at $38.29, which would equate to greater than 17,684,774 shares 
of IBIT if the CME notional position limit was utilized. Since 
substantial portions of any distributed options portfolio is likely to 
be out of the money on expiration, an options position limit equivalent 
to the CME position limit for bitcoin futures (considering that all 
options deltas are <=1.00) should be a bit higher than the CME implied 
176,848 limit. Of note, unlike options contracts, CME position limits 
are calculated on a net futures-equivalent basis by contract and 
include contracts that aggregate into one or more base contracts 
according to an aggregation ratio(s).\33\ Therefore, if a portfolio 
includes positions in options on futures, CME would aggregate those 
positions into the underlying futures contracts in accordance with a 
table published by CME on a delta equivalent value for the relevant 
spot month, subsequent spot month, single month and all month position 
limits.\34\ If a position exceeds position limits because of an option 
assignment, CME permits market participants to liquidate the excess 
position within one business day without being considered in violation 
of its rules. Additionally, if at the close of trading, a position that 
includes options exceeds position limits for futures contracts, when 
evaluated using the delta factors as of that day's close of trading, 
but does not exceed the limits when evaluated using the previous day's 
delta factors, then the position shall not constitute a position limit 
violation. Based on the aforementioned analysis, the Exchange believes 
that the proposed 1,000,000 contracts position and exercise limit is 
appropriate.
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    \30\ CME Bitcoin Futures are described in Chapter 350 of CME's 
Rulebook.
    \31\ See the Position Accountability and Reportable Level Table 
in the Interpretations & Special Notices Section of Chapter 5 of 
CME's Rulebook.
    \32\ 2,000 futures at a 5 bitcoin multiplier (per the contract 
specifications) equates to $677,150,000 (2,000 contracts * 5 BTC per 
contract * $67,715 price of February BTC future) of notional value.
    \33\ See https://www.cmegroup.com/education/courses/market-regulation/position-limits/position-limits-aggregation-of-contracts-and-table.htm.
    \34\ Id.
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    Fourth, ISE analyzed a position limit and exercise limit of 
1,000,000 for IBIT options against other options on ETFs with an 
underlying commodity, namely SPDR Gold Shares (``GLD''), iShares Silver 
Trust (``SLV''), and ProShares Bitcoin ETF (``BITO'').\35\ GLD has a 
float of 377 million shares \36\ and a position limit of 250,000 
contract. SLV has a float of 552 million shares,\37\ and a position 
limit of 250,000 contracts. Finally, BITO has 200.89 million shares 
outstanding \38\ and a position limit of 250,000 contracts. As 
previously noted, position limits and exercise limits are designed to 
limit the number of options contracts traded on the exchange in an 
underlying security that an investor, acting alone or in concert with 
others directly or indirectly, may control. A position limit exercise 
in GLD would represent 6.63% of the float of GLD; a position limit 
exercise in SLV would represent 4.53% of the float of SLV, and a 
position limit exercise of BITO would represent 12.44% of the float of 
BITO. In comparison, a 1,000,000-contract position limit in IBIT 
options would represent 7.474%\39\ of the float of IBIT. Consequently, 
the 1,000,000 proposed IBIT options position and exercise limit is more 
conservative than the standard applied to GLD, SLV and BITO, and 
appropriate.
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    \35\ GLD, SLV and BITO each hold one asset in trust similar to 
IBIT.
    \36\ See https://www.ssga.com/us/en/intermediary/etfs/spdr-gold-shares-gld.
    \37\ See https://www.ishares.com/us/products/239855/ishares-silver-trust-fund.
    \38\ See https://www.marketwatch.com/investing/fund/bito.
    \39\ This percentage is arrived at with this equation: 
(1,000,000 contract limit * 100 share per option/1,337,920,000 
shares outstanding). This information was captured on February 11, 
2026.
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    Fifth, ISE notes that IBIT began trading in penny increments as of 
January 2, 2025 pursuant to the Penny Interval Program.\40\ The 
Commission noted that evidence and analysis provided in connection with 
the Penny Pilot demonstrated that the Pilot benefitted investors and 
other market participants in the form of narrower spreads.\41\ The most 
actively traded options classes are included in the Penny Program based 
on certain objective criteria (trading volume thresholds and initial 
price tests). As noted in the Penny Approval Order, the Penny Program 
reflects a certain level of trading interest (either because the class 
is newly listed or a class experienced a significant growth in investor 
interest) to quote in finer trading increments, which in turn should 
benefit market participants by reducing the cost of trading such 
options.\42\ IBIT options is among a select group of products that have 
achieved a certain level of liquidity that have garnered it the ability 
to trade in finer increments. Failing to increase position and exercise 
limits for IBIT options, now that it is trading in finer increments, 
may artificially inhibit liquidity and create price inefficiency. The 
Exchange notes that options on iShares MSCI Emerging Markets, iShares 
China Large-Cap ETF and iShares MSCI EAFE ETF also trade in penny 
increments based on their liquidity.
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    \40\ The Exchange may add to the Penny Program a newly listed 
option class provided that (i) it is among the 300 most actively 
traded multiply listed option classes, as ranked by National Cleared 
Volume at OCC, in its first full calendar month of trading and (ii) 
the underlying security is priced below $200 or the underlying index 
is at an index level below $200. Any option class added under this 
provision will be added on the first trading day of the month after 
it qualifies and will remain in the Penny Program for one full 
calendar year, after which it will be subject to the Annual Review 
described in Supplementary Material .01(b) to Options 3, Section 3. 
The Exchange may add any option class to the Penny Program, provided 
that (i) it is among the 75 most actively traded multiply listed 
option classes, as ranked by National Cleared Volume at OCC, in the 
past six full calendar months of trading and (ii) the underlying 
security is priced below $200 or the underlying index is at an index 
level below $200. Any option class added under this provision will 
be added on the first trading day of the second full month after it 
qualifies and will remain in the Penny Program for the rest of the 
calendar year, after which it will be subject to the Annual Review 
as described in Supplementary Material .01(b) to Options 3, Section 
3. See Supplementary Material .01 to ISE Options 3, Section 3.
    \41\ See Securities Exchange Act Release No. 88532 (April 1, 
2020), 85 FR 19545, 19548 (April 7, 2020) (File No. 4-443) (Joint 
Industry Plan; Order Approving Amendment No. 5 to the Plan for the 
Purpose of Developing and Implementing Procedures Designed To 
Facilitate the Listing and Trading of Standardized Options To Adopt 
a Penny Interval Program) (``Penny Approval Order'').
    \42\ Id. at 19548.
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    The Exchange believes that IBIT options have more than sufficient 
liquidity to garner an increased position

[[Page 9911]]

and exercise limit of 1,000,000 contracts. The Exchange believes that 
any concerns related to manipulation and protection of investors are 
mollified by the significant liquidity provision in IBIT. The Exchange 
states that, as a general principle, increases in active trading volume 
and deep liquidity of the underlying securities do not lead to 
manipulation and/or disruption.
    The Exchange believes that increasing the position (and exercise) 
limits for IBIT options would lead to a more liquid and competitive 
market environment for IBIT options, which will benefit customers that 
trade these options. Further, the reporting requirement for such 
options would remain unchanged. Thus, the Exchange will still require 
that each Member that maintains positions in impacted options on the 
same side of the market, for its own account or for the account of a 
customer, report certain information to the Exchange. This information 
includes, but would not be limited to, the options' positions, whether 
such positions are hedged and, if so, a description of the hedge(s). 
Market Makers would continue to be exempt from this reporting 
requirement, however, the Exchange may access Market Maker position 
information.\43\ Moreover, the Exchange's requirement that Members file 
reports with the Exchange for any customer who held aggregate large 
long or short positions on the same side of the market of 200 or more 
option contracts of any single class for the previous day will remain 
at this level and will continue to serve as an important part of the 
Exchange's surveillance efforts.\44\
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    \43\ OCC through the Large Option Position Reporting (``LOPR'') 
system acts as a centralized service provider for Member compliance 
with position reporting requirements by collecting data from each 
Member, consolidating the information, and ultimately providing 
detailed listings of each Member's report to the Exchange, as well 
as Financial Industry Regulatory Authority, Inc. (``FINRA''), acting 
as its agent pursuant to a regulatory services agreement (``RSA'').
    \44\ See Options 9, Section 16.
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    The Exchange also has no reason to believe that the growth in 
trading volume in IBIT will not continue. Rather, the Exchange expects 
continued options volume growth in IBIT as opportunities for investors 
to participate in the options markets increase and evolve. The Exchange 
believes that the current position and exercise limits in IBIT options 
are restrictive and will hamper the listed options markets from being 
able to compete fairly and effectively with the over-the-counter 
(``OTC'') markets. OTC transactions occur through bilateral agreements, 
the terms of which are not publicly disclosed to the marketplace. As 
such, OTC transactions do not contribute to the price discovery process 
on a public exchange or other lit markets. The Exchange believes that 
without the proposed changes to position and exercise limits for IBIT 
options, market participants will find the 250,000-contract position 
limit an impediment to their business and investment objectives as well 
as an impediment to efficient pricing. As such, market participants may 
find the less transparent OTC markets a more attractive alternative to 
achieve their investment and hedging objectives, leading to a retreat 
from the listed options markets, where trades are subject to reporting 
requirements and daily surveillance.
    The Exchange believes that the existing surveillance procedures and 
reporting requirements at the Exchange are capable of properly 
identifying disruptive and/or manipulative trading activity. The 
Exchange also represents that it has adequate surveillances in place to 
detect potential manipulation, as well as reviews in place to identify 
continued compliance with the Exchange's listing standards. These 
procedures monitor market activity via automated surveillance 
techniques to identify unusual activity in both options and the 
underlyings, as applicable. The Exchange also notes that large stock 
holdings must be disclosed to the Commission by way of Schedules 13D or 
13G,\45\ which are used to report ownership of stock which exceeds 5% 
of a company's total stock issue and may assist in providing 
information in monitoring for any potential manipulative schemes. 
Further, the Exchange believes that the current financial requirements 
imposed by the Exchange and by the Commission adequately address 
concerns regarding potentially large, unhedged positions in equity 
options. Current margin and risk-based haircut methodologies serve to 
limit the size of positions maintained by any one account by increasing 
the margin and/or capital that a Member must maintain for a large 
position held by itself or by its customer.\46\ In addition, Rule 15c3-
1 \47\ imposes a capital charge on Members to the extent of any margin 
deficiency resulting from the higher margin requirement.
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    \45\ 17 CFR 240.13d-1.
    \46\ See Options 9, Section 3 regarding margin requirements.
    \47\ 17 CFR 240.15c3-1.
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2. Statutory Basis
    The Exchange believes that its proposal is consistent with Section 
6(b) of the Act,\48\ in general, and furthers the objectives of Section 
6(b)(5) of the Act,\49\ in particular, in that it is designed to 
prevent fraudulent and manipulative acts and practices, to promote just 
and equitable principles of trade, to foster cooperation and 
coordination with persons engaged in regulating, clearing, settling, 
processing information with respect to, and facilitating transactions 
in securities, to remove impediments to and perfect the mechanism of a 
free and open market and a national market system, and, in general, to 
protect investors and the public interest. Additionally, the Exchange 
believes the proposed rule change is consistent with the Section 
(6)(b)(5) \50\ requirement that the rules of an exchange not be 
designed to permit unfair discrimination between customers, issuers, 
brokers, or dealers.
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    \48\ 15 U.S.C. 78f(b).
    \49\ 15 U.S.C. 78f(b)(5).
    \50\ 15 U.S.C. 78(f)(b)(5).
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    The Exchange believes that increasing the position limit and 
exercise limit for options on IBIT to 1,000,000 contracts is consistent 
with the Act. This proposal will remove impediments to and perfect the 
mechanism of a free and open market and a national market system, and, 
in general, protect investors and the public interest, because it will 
provide market participants with the ability to more effectively 
execute their trading and hedging activities. Also, based on current 
trading volume, the resulting increase in the position (and exercise) 
limits for IBIT options may allow Market Makers to maintain their 
liquidity in these options in amounts commensurate with the continued 
high consumer demand in IBIT options. The increased position and 
exercise limits may also encourage other liquidity providers to 
continue to trade on the Exchange rather than shift their volume to OTC 
markets, which will enhance the process of price discovery conducted on 
the Exchange through increased order flow. Further, this amendment 
would allow institutional investors to utilize IBIT options for prudent 
risk management purposes.
    In addition, the Exchange believes that the current liquidity in 
IBIT will continue to mitigate concerns regarding potential 
manipulation of IBIT options and/or disruption of IBIT upon amending 
the table of position limits in Supplementary Material .01 to Options 
9, Section 13 and the table of exercise limits in Supplementary 
Material .01 to Options 9, Section 15.
    Comparing IBIT's data relative to the market capitalization of the 
entire Bitcoin market in terms of exercise risk and availability of 
deliverables, the

[[Page 9912]]

Exchange was able to conclude that if a position limit of 1,000,000 
contracts were considered, the exercisable risk would represent 7.474% 
\51\ of the shares outstanding of IBIT. Since IBIT has a creation and 
redemption process managed through the issuer (whereby Bitcoin is used 
to create IBIT shares), the position limit can be compared to the total 
market capitalization of the entire Bitcoin market and in that case, 
the exercisable risk for options on IBIT would represent less than 
0.278% of all Bitcoin outstanding.\52\ This analysis demonstrated that 
a 1,000,000 contracts position and exercise limits would be 
appropriate.
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    \51\ This percentage is arrived at with this equation: 
(1,000,000 contract limit * 100 share per option/1,337,920,000 
shares outstanding). This information was captured on February 11, 
2026.
    \52\ This number was arrived at with this calculation: 
(1,000,000 limit * 100 shares per option * $38.29 IBIT NAV)/
(20,528,687 BTC outstanding * $66,938 BTC price).
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    Comparing a position limit of 1,000,000 for IBIT options against 
other options on ETFs with an underlying commodity, namely GLD, SLV and 
BITO, a position limit exercise in GLD represents 6.63% of the float of 
GLD, a position limit exercise in SLV represents 4.53% of the float of 
SLV, and a position limit exercise of BITO represents 12.44% of the 
float of BITO. In comparison, a 1,000,000-contract position limit in 
IBIT options would represent 7.474% \53\ of the float of IBIT. 
Consequently, a 1,000,000 IBIT options position limit is generally 
aligned with the standards applied to GLD, SLV and BITO, and 
appropriate.
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    \53\ This percentage is arrived at with this equation: 
(1,000,000 contract limit * 100 share per option/1,337,920,000 
shares outstanding). This information was captured on February 11, 
2026.
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    ISE notes that IBIT began trading in penny increments on January 2, 
2025 pursuant to the Penny Interval Program.\54\ The Commission noted 
that evidence and analysis provided in connection with the Penny Pilot 
demonstrated that the Pilot benefitted investors and other market 
participants in the form of narrower spreads.\55\ The most actively 
traded options classes are included in the Penny Program based on 
certain objective criteria (trading volume thresholds and initial price 
tests).\56\ As noted in the Penny Approval Order, the Penny Program 
reflects a certain level of trading interest (either because the class 
is newly listed or a class that experience a significant growth in 
investor interest) to quote in finer trading increments, which in turn 
should benefit market participants by reducing the cost of trading such 
options.\57\ IBIT options are among a select group of products that 
have achieved a certain level of liquidity that have garnered it the 
ability to trade in finer increments pursuant to the Penny Interval 
Program. Failing to permit IBIT options to potentially increase 
position and exercise limits given the trading in finer increments, may 
artificially inhibit liquidity and create price inefficiency for IBIT 
options.
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    \54\ The Exchange may add to the Penny Program a newly listed 
option class provided that (i) it is among the 300 most actively 
traded multiply listed option classes, as ranked by National Cleared 
Volume at OCC, in its first full calendar month of trading and (ii) 
the underlying security is priced below $200 or the underlying index 
is at an index level below $200. Any option class added under this 
provision will be added on the first trading day of the month after 
it qualifies and will remain in the Penny Program for one full 
calendar year, after which it will be subject to the Annual Review 
described in Supplementary Material .01(b) to Options 3, Section 3. 
The Exchange may add any option class to the Penny Program, provided 
that (i) it is among the 75 most actively traded multiply listed 
option classes, as ranked by National Cleared Volume at OCC, in the 
past six full calendar months of trading and (ii) the underlying 
security is priced below $200 or the underlying index is at an index 
level below $200. Any option class added under this provision will 
be added on the first trading day of the second full month after it 
qualifies and will remain in the Penny Program for the rest of the 
calendar year, after which it will be subject to the Annual Review 
as described in Supplementary Material .01(b) to Options 3, Section 
3. See Supplementary Material .01 to ISE Options 3, Section 3.
    \55\ See Securities Exchange Act Release No. 88532 (April 1, 
2020), 85 FR 19545, 19548 (April 7, 2020) (File No. 4-443) (Joint 
Industry Plan; Order Approving Amendment No. 5 to the Plan for the 
Purpose of Developing and Implementing Procedures Designed To 
Facilitate the Listing and Trading of Standardized Options To Adopt 
a Penny Interval Program) (``Penny Approval Order'').
    \56\ Options on iShares MSCI Emerging Markets, iShares China 
Large-Cap ETF and iShares MSCI EAFE ETF also trade in penny 
increments based on their liquidity.
    \57\ Id. at 19548.
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    Finally, as discussed above, the Exchange's surveillance and 
reporting safeguards continue to be designed to deter and detect 
possible manipulative behavior that might arise from increasing or 
eliminating position and exercise limits in certain classes. The 
Exchange believes that the current financial requirements imposed by 
the Exchange and by the Commission adequately address concerns 
regarding potentially large, unhedged positions in the options on the 
underlying securities, further promoting just and equitable principles 
of trading, the maintenance of a fair and orderly market, and the 
protection of investors.

B. Self-Regulatory Organization's Statement on Burden on Competition

    The Exchange does not believe that the proposed rule change will 
impose any burden on competition that is not necessary or appropriate 
in furtherance of the purposes of the Act.
    The Exchange does not believe that the proposed rule change will 
impose any burden on inter-market competition as the proposal is not 
competitive in nature. The Exchange expects that all option exchanges 
will adopt substantively similar proposals, such that the Exchange's 
proposal would benefit competition. For these reasons, the Exchange 
does not believe that the proposed rule change will impose any burden 
on competition not necessary or appropriate in furtherance of the 
purposes of the Act.
    The Exchange's proposal does not burden intra-market competition 
because all Members would be subject to the position limits in Options 
9, Sections 13 and corresponding exercise limits in Options 9, Section 
15. The Exchange believes that the proposed rule change will also 
provide additional opportunities for market participants to continue to 
efficiently achieve their investment and trading objectives for equity 
options on the Exchange.

C. Self-Regulatory Organization's Statement on Comments on the Proposed 
Rule Change Received From Members, Participants, or Others

    No written comments were either solicited or received.

IV. Proceedings To Determine Whether To Approve or Disapprove SR-ISE-
2025-26, as Modified by Amendment No. 5, and Grounds for Disapproval 
Under Consideration

    The Commission is instituting proceedings pursuant to Section 
19(b)(2)(B) of the Act \58\ to determine whether the proposed rule 
change, as modified by Amendment No. 5, should be approved or 
disapproved. Institution of such proceedings is appropriate at this 
time in view of the legal and policy issues raised by the proposed rule 
change. Institution of proceedings does not indicate that the 
Commission has reached any conclusions with respect to any of the 
issues involved. Rather, as described below, the Commission seeks and 
encourages interested persons to provide comments on the proposed rule 
change.
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    \58\ 15 U.S.C. 78s(b)(2)(B).
---------------------------------------------------------------------------

    Pursuant to Section 19(b)(2)(B) of the Act,\59\ the Commission is 
providing notice of the grounds for disapproval under consideration. 
The Commission is instituting proceedings to allow for additional 
analysis of the proposed rule change's consistency with the Act and, in 
particular, with Section 6(b)(5) of the

[[Page 9913]]

Act, which requires, among other things, that the rules of a national 
securities exchange be designed to prevent fraudulent and manipulative 
acts and to protect investors and the public interest.\60\
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    \59\ Id.
    \60\ 15 U.S.C. 78f(b)(5).
---------------------------------------------------------------------------

    The Commission asks that commenters address the sufficiency of the 
Exchange's statements in support of the proposal, in addition to any 
other comments they may wish to submit about the proposed rule change. 
In particular, the Commission seeks comment on whether the data and 
analysis provided by the Exchange support a conclusion that the 
proposed position and exercise limits for IBIT options are consistent 
with the requirements of Section 6(b)(5) of the Act, including the 
requirements that the rules of a national securities exchange be 
designed to prevent fraudulent and manipulative acts and practices and 
to protect investors and the public interest.

V. Procedure: Request for Written Comments

    The Commission requests that interested persons provide written 
submissions of their views, data, and arguments with respect to the 
issues identified above, as well as any other concerns they may have 
with the proposal, as modified by Amendment No. 5. In particular, the 
Commission invites the written views of interested persons concerning 
whether the proposal is consistent with Section 6(b)(5) or any other 
provision of the Act, and the rules and regulations thereunder. 
Although there do not appear to be any issues relevant to approval or 
disapproval that would be facilitated by an oral presentation of views, 
data, and arguments, the Commission will consider, pursuant to Rule 
19b-4, any request for an opportunity to make an oral presentation.\61\
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    \61\ Section 19(b)(2) of the Act, as amended by the Securities 
Acts Amendments of 1975, Public Law 94-29 (June 4, 1975), grants the 
Commission flexibility to determine what type of proceeding--either 
oral or notice and opportunity for written comments--is appropriate 
for consideration of a particular proposal by a self-regulatory 
organization. See Securities Acts Amendments of 1975, Senate Comm. 
on Banking, Housing & Urban Affairs, S. Rep. No. 75, 94th Cong., 1st 
Sess. 30 (1975).
---------------------------------------------------------------------------

    Interested persons are invited to submit written data, views, and 
arguments regarding whether the proposed rule change should be approved 
or disapproved by March 20, 2026. Any person who wishes to file a 
rebuttal to any other person's submission must file that rebuttal by 
April 3, 2026.
    Comments may be submitted by any of the following methods:

Electronic Comments

     Use the Commission's internet comment form (https://www.sec.gov/rules/sro.shtml); or
     Send an email to [email protected]. Please include 
file number SR-ISE-2025-26 on the subject line.

Paper Comments

     Send paper comments in triplicate to Secretary, Securities 
and Exchange Commission, 100 F Street NE, Washington, DC 20549-1090.

All submissions should refer to file number SR-ISE-2025-26. This file 
number should be included on the subject line if email is used. To help 
the Commission process and review your comments more efficiently, 
please use only one method. The Commission will post all comments on 
the Commission's internet website (https://www.sec.gov/rules/sro.shtml). Copies of the filing will be available for inspection and 
copying at the principal office of the Exchange. Do not include 
personal identifiable information in submissions; you should submit 
only information that you wish to make available publicly. We may 
redact in part or withhold entirely from publication submitted material 
that is obscene or subject to copyright protection. All submissions 
should refer to file number SR-ISE-2025-26 and should be submitted on 
or before March 20, 2026. Rebuttal comments should be submitted by 
April 3, 2026.

    For the Commission, by the Division of Trading and Markets, 
pursuant to delegated authority.\62\
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    \62\ 17 CFR 200.30-3(a)(12), (57).
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Sherry R. Haywood,
Assistant Secretary.
[FR Doc. 2026-03917 Filed 2-26-26; 8:45 am]
BILLING CODE 8011-01-P