Subject: File No. SR-NYSEArca-2021-90
From: S. Mathew
Affiliation:

May 24, 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. 

***[Protect the value of my asset from going down by allowing grayscale to reduce their admin fees by converting to a spot ETF]*** 

Sincerely, 
S Mathew