Subject: rule-comments@sec.gov
From: Art Urbanik
Affiliation:

May. 06, 2022

I am in favor of the conversion of Grayscale GBTC to an ETF so that
access to cryptocurrency is made easier for holders who do not want to
use wallets to hold bitcoin directly. In this way the holding would be
similar to holding a gold ETF versus gold itself.

Arthur Urbanik