Subject: File No. SR-NYSEArca-2021-90
From: Ted Cavallin
Affiliation:

May. 06, 2022



Dear SEC,

Please approve the conversion of the Grayscale Bitcoin Trust (OTCQX: GBTC) to an ETF.  I am an Oklahoma investor in GBTC and want to be able to invest in bitcoin as directly as possible through my retirement accounts.

Thank you for considering my view. Please approve this conversion immediately to protect the interest of investors.

Sincerely,

Ted Cavallin