  In the previous paper (arXiv:1804.09438) we found that the near horizon
symmetry algebra of black holes is a subalgebra of the $W_{1+\infty}$ symmetry
algebra of quantum Hall fluid in three dimensional spacetime. In this paper, we
give a slightly different representation of the former algebra from the latter
one. Similar to the horizon fluff proposal, based on the $W_{1+\infty}$
algebra, we count the number of the microstates of the BTZ black holes and
obtain the Bekenstein-Hawking entropy.

General Relativity and Quantum Cosmology