Subject: File No. SR-NYSEArca-2021-90
From: Brian R. Davidson
Affiliation:

May. 10, 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. 

I want to hold it in my retirement account. 

Sincerely, 

Brian R Davidson.