Subject: File No. SR-NYSEArca-2021-90
From: John Cutrell
Affiliation:

May. 09, 2022

Dear SEC,

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

American investors need access to a regulated spot ETF in the Untied States, not just one Futures product. Investors need multiple spot and futures Bitcoin ETF’s trading to protect investors from high fees and market manipulation.

Bitcoin is also classified as property by the IRS and citizens pay taxes on these gains. All investors of all classes need access to purchase this asset class via spot bitcoin ETF to safely attract new market participants

The United States does not need to fall any further behind other nations in regards to education and innovation in our financial markets. Americans also don’t want to see anymore innovative companies that create high paying jobs leave and setup operations in another country due to lack of regulator clarity.

It is unrealistic to expect the SEC to regulate all bitcoin exchanges around the world outside of the United States. We should lead this new asset class from American markets and approve GBTC’s conversion to a Bitcoin spot ETF.

Thank you for your time and service.

Sincerely,
John Cutrell