Subject: File No. SR-NYSEArca-2021-90
From: Tarun Kapoor
Affiliation:

May. 10, 2022

Dear SEC, 

I am US citizen and live in Chicago. 
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. 

If you could approve future based ETF for BTC, then why not spot BTC ETF. Also all other major developed countries already have it, why can't we have our own as well. 

Sincerely, 
Tarun Kapoor