Subject: File No. SR-NYSEArca-2021-90
From: JOE DELUDE
Affiliation:

Mar. 09, 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 live in Illinois and the only affect the lack of an ETF version is having on me is that it is forcing me to pay higher fees. I prefer to keep my assets in brokerage accounts and not in wallets or on exchanges due to safety. This will provide me a safe and reportable way of tracking my investments for tax purposes.

Sincerely,

Joe DeLude