United States securities and exchange commission logo 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