Subject: File No. SR-NYSEArca-2021-90
From: Scott Hespen
Affiliation:

Apr. 14, 2022

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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 have been investing in Bitcoin in various forms for about the last five years. I am retired and have shares of GBTC in my retirement account and would like to gain the advantages of an ETF for this space, not the least of which is so that the fund trades at it's true NAV. 


I currently reside in St. Charles county, Missouri. 

Sincerely, 


Scott Hespen