Subject: File No. SR-NYSEArca-2021-90
From: JOHN MAKOWSKE
Affiliation:

Feb. 27, 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.

It makes sense to be able to own an ETF that directly tracks the price of bitcoin and own it the same way I own other investable assets.

I live in Connecticut.

Sincerely,
John Makowske