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                 March 4, 2022

       Michael Sonnenshein
       Chief Executive Officer
       Grayscale Bitcoin Cash Trust (BCH)
       290 Harbor Drive, 4th Floor
       Stamford, CT 06902

                                                        Re: Grayscale Bitcoin
Cash Trust (BCH)
                                                            Registration
Statement on Form 10
                                                            Filed July 12, 2021
                                                            File No. 000-56308

       Dear Mr. Sonnenshein:

              We have completed our review of your filings. We remind you that
the company and its
       management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding
       any review, comments, action or absence of action by the staff.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Finance