Subject: File No. SR-NYSEArca-2021-90

Apr. 2, 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 am a millennial and thanks to Greyscale I've been able to amass enough wealth in my 401K that I’m confident I’ll have the ability to retire. For this I’m thankful.

That said since other countries bringing spot ETFs to market I feel the US is being left in an uncompetitive place.

It would be nice for the SEC to release clarity on spot ETF requirements, it sure would make my taxes easier!

That said,

Sincerely,
James Quiggins



Sent from my iPhone