According to Wu's report, as of March 31, based on the latest 13F filing, Goldman Sachs holds 30.8 million shares of IBIT, valued at 1.4 billion dollars, and 3.47 million shares of FBTC, valued at 250 million dollars. Compared to the holdings as of December 31, IBIT has increased by 6.8 million shares, while FBTC remains basically unchanged. In addition, Goldman Sachs did not disclose the call options for IBIT valued at 157 million dollars, the put options for 5.27 million dollars, and the put options for FBTC valued at 84 million dollars reported in December. Currently, Goldman Sachs is the largest holder of IBIT in the world.