Subject: File No. SR-NYSEArca-2021-90
From: Tom Hoffman
Affiliation:

May. 06, 2022

Dear SEC,

As a Colorado GBTC shareholder, I write in support of the conversion of
Grayscale Bitcoin Trust (OTCQX: GBTC) to an ETF.

This will allow the security to more closely track the underlying value
of Bitcoin.
It will also simplify my end of the year tax accounting.

Sincerely,
Tom Hoffman