Subject: File No. SR-NYSEArca-2021-90
From: Brian Hennessey
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 reside in California. Many of the company retirement funds
located here have expressed
their interest in seeing Grayscale Bitcoin Trust becoming an ETF.

Sincerely,
Brian Hennessey