Subject: File No. SR-NYSEArca-2021-90
From: Vanessa Gosbee, Founder & Principle Ebb & Flo Padstow
Affiliation:

May. 16, 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.



Sincerely,
Vanessa Gosbee



Vanessa Gosbee
Founder & Principle
Ebb & Flo Padstow
Ebb & Flo Cornwall