Subject: File No. SR-NYSEArca-2021-90
From: Gordon Childs
Affiliation:

Feb. 22, 2022



Dear SEC,

I’m writing to support the conversion of Grayscale Bitcoin Trust (Symbol: GBTC), currently the world’s largest Bitcoin fund, to the first Spot Bitcoin ETF in the United States.

I am investing money outside the US which is a tax nightmare and I believe I am not the only person doing this.

Sincerely,
Thomas G Childs