Subject: File No. SR-NYSEArca-2021-90
From: David Miranda
Affiliation:

May. 11, 2022

Dear SEC,

I write to you as a GBTC shareholder, in support of the conversion of Grayscale Bitcoin Trust (OTCQX: GBTC) to an ETF. I think it would add some transparency to the operations and could possibly reduce my fees.

Sincerely,
David Miranda