Subject: File No. SR-NYSEArca-2021-90
From: Sam Reckford
Affiliation:

Feb. 27, 2022



Dear SEC,

I’m writing to urge you to never allow 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 believe that bitcoin and it’s I’ll have no redeeming qualities and therefore no moves should be taken that would make it easier for innocent victims to be drawn into the scam.

Sincerely,
Samuel Reckford