Subject: File No. SR-NYSEArca-2021-90
From: Kristen Reagan
Affiliation:

Feb. 22, 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 will need an etf for investing in btc for tax reasons.



Regards  Kristen Reagan