Subject: File No. SR-NYSEArca-2021-90
From: Josha Higgins
Affiliation:

Mar. 14, 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.

Thank you for your consideration. It is far past due for this update.

Sincerely,
Josha Higgins