Subject: SR-CboeBZX-2023-028: Webform Comments from James R Dahl
From: James R Dahl
Affiliation: Retired, Registered Investment Advisor Representative

Jan. 1, 2024

Bit Coin should not be available as a SEC sanctioned
investment trade vehicle for the following reasons:
1. Units have NO measurable fundamentals.
2. Trade and Use of Units cannot be tracked or searched as to origin
or target. 
3. Trades can be made to avoid taxation.
4. Trades can be made to support illegal transactions.

These simple fundamental issues support my request to disallow Bit
Coin in whatever proposed trading issue.

James R Dahl 01012024