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

Apr. 1, 2022


Dear SEC, 

I’m writing to support the conversion of Grayscale Bitcoin Trust (Symbol: GBTC) to the first Spot Bitcoin ETF in the United States. 

I am in favor of GBTC converting to an ETF as soon as possible. 
If any investors do not like the format for any reason they are not forced to participate and can take their funds to a different investment vehicle. 

Sincerely, 
Robert Ingram 
Corrales, New Mexico 

File No. SR-NYSEArca-2021-90