Tutorial Speed Effect

1- Open a new document, make the background black and type your letters in white. Now press CTRL+E to reduce the layers to the background:



2- Now go filters-blur-gaussian and set it between 0,8 an 1,5.
Next we need filters-stylize-solarize.
Then use image-adjustments-auto levels:





3- Now go filters-disort-polar coordinates and choose the lower -polar to rectangular- radio button:



4- Now go to image-rotate canvas-90°CCW.

Next we apply filters-stylize-wind-from left:





5- Now go to image-rotate canvas 90°CW.
Now go again filters-disort-polar coordinates and this time choose the upper -rectangular to polar- radio button:



6- Go to image-adjust-hue/satursation (ctrl+U) and check the "colorize" box if you want any color in it and adjust Brightness/Contrast: