The market is anticipating the direct listing (not technically an IPO) of Coinbase today as crypto currencies continue to gain traction.Bitcoin (BTC-USD), rising 5%, is approaching $65K, while Ethereum (ETH-USD) is up 10%, nearing $2,400.Nasdaq and Goldman Sachs set a reference price of $250 per share for Coinbase's direct listing.That puts the valuation of Coinbase at $66.5B.COIN wrote in a news release that as of Monday, it had 130.7M Class A shares and 68.5M Class B ones outstanding, or 261.3M in total when shares are measured on a fully diluted basis.The company wrote that the 261.3M figure includes all Class A and B shares, plus all outstanding stock options and restricted stock units.The number only excludes shares reserved for future issuance under Coinbase’s equity compensation plans, as well as stock set aside for COIN's "Pledge 1%" charitable commitment."Today’s listing is a milestone, but it’s not as important as every new