Subject: File No. SR-NYSEArca-2021-90
From: Neil Ghosh
Affiliation:

May. 09, 2022

Hello SEC, 


I support the conversion of Grayscale Bitcoin Trust (GBTC) to an ETF because this would likely cause shares — currently trading at a discount — to trade in line with NAV (fair value). 

The ETF would more effectively track the price of Bitcoin. 


Thank you. 
Neil Ghosh.