Subject: File No. SR-NYSEArca-2021-90
From: Matthew Fluke
Affiliation:

May. 06, 2022

I support the conversion of Grayscale Bitcoin Trust (GBTC) to an ETF, which currently awaits your SEC approval. 


This could cause my shares — currently trading at a discount — to trade in line with NAV (fair value). 



Also, my shares of GBTC would be uplisted from OTCQX to the NYSE Arca. 


Finally, my tax accounting would be greatly simplified. 


Please give this matter your urgent attention. Thank you very much. 


Matthew Fluke