Subject: File No. SR-NYSEArca-2021-90
From: Jimmy Matthews
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 think the the US should lead the world in this area and yet we have several countries ahead of us. We want a spot BTC ETF. I reside in Birmingham, Alabama. 

Sincerely, 
Jimmy Matthews