Subject: “File No. SR-NYSEArca-2021-90”
From: Sushma Singh
Affiliation:

May. 13, 2022

Dear SEC Team: 

File No. SR-NYSEArca-2021-90

I am in favor of GBTC being converted to an ETF as it would provide investors with an accurate pricing structure thereby leveling the playing field for its investors. Currently it is trading at a discount to fair value because of it being traded over the counter. This is harmful to small retail investors and should be corrected by the SEC if it intends to stay true to its mission to protect the small investor.
Thank you for your consideration. 

For any questions or futher inquiries, please feel free to contact me. 


Regards, 

Sushma Singh