Subject: File No. SR-CboeBZX-2018-040
From: RUBEN M MATOS, CPA
Affiliation: PUERTO RICO SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS

August 3, 2018

Please approve the SolidX Bitcoin Shares issued by the VanEck SolidX Bitcoin Trust in August 2018. I believe this investment vehicle will significantly minimize the custodial risk related to directly owning bitcoin units through a crypto-currency exchange and a wallet.