Subject: File No. SR-NYSEArca-2021-90 (Grayscale Bitcoin Trust: ETF Conversion
From: Charles Bowen
Affiliation:

Feb. 26, 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.

Allowing the Trust to convert to an ETF would promote greater liquidity, reduce costs to investors, and afford greater choice & diversity in the investment marketplace.

Sincerely yours,
Charles N. Bowen
Atlanta, Georgia