Subject: File No. SR-NYSEArca-2021-90
From: Will Ferguson
Affiliation:

Mar. 23, 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.

While I am, of course, able to purchase Bitcoin directly via exchanges, I am extremely interested in the ability to do so using a Spot ETF in tax advantaged accounts. Please consider the widespread desire and need for this financial vehicle and how it could benefit many Americans.

Sincerely,
Will Ferguson