As of March 31st, the latest 13F document disclosed that Goldman Sachs holds 30.8 million shares of IBIT and 3.47 million shares of FBTC, with a total value of over $1.65 billion, a significant increase from December last year. According to the 13F disclosure, Goldman Sachs is the world's largest holder of IBIT as of March 31st. Goldman Sachs indirectly holds BTC through IBIT and FBTC, and ETFs make Bitcoin more compliant.