Subject: File No. SR-NYSEArca-2021-90
From: Michael Miles
Affiliation:

May 28, 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 current hold gbtc in my IRA and would appreciate a fund that tracks the price of bitcoin rather than trading at a discount.

Regards,
Mike Miles