Subject: File No. SR-NYSEArca-2021-90

Apr. 3, 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.

Investors deserve a choice of a spot BTC ETF and Grayscale conversion would be the most effective and efficient at doing so.

Lance Lewis