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

This activity should be considered a no-brainer at this stage. It is unfortunate that we have let other countries beat us to be punch of establishing such investment vehicles (Canada, Australia etc.). While our tax paying Americans feel the pain of something which should not be up for debate of legislators but the individual American investor themselves!

Sincerely,
John harding