Subject: File No. SRNYSEArca-2021-90
From: Dennis O'Shea
Affiliation:

Apr. 27, 2022

Dear SEC,
Please allow GBTC to be converted into an ETF.
This will facilitate GBTC to more fairly track the price of Bitcoin.
For most people buying and selling Bitcoin with "wallets" and all is
just too complicated; but GBTC makes it simple.
Thank you.
Dennis O'Shea