Grayscale announced that it had filed its final briefs in its litigation against the SEC to challenge the decision to deny the conversion of the Grayscale Bitcoin Trust into a spot Bitcoin ETF on Feb. 7.

The company disclosed that it filed documents “essentially identical” to those sent previously, but it required additional “citations and references” to appease the judges.

“These are essentially identical to other briefs that were filed previously, but with additional citations and references. It’s a necessary requirement to prepare the briefs to be read by a panel of D.C. Circuit judges.”

The SEC has repeatedly denied all applications for a spot Bitcoin ETF while allowing derivative alternatives such as ProShares Bitcoin Strategy (BITO) and Valkyrie Bitcoin Strategy ETF (BTF).