<SEC-DOCUMENT>0000950103-25-006798.txt : 20250724
<SEC-HEADER>0000950103-25-006798.hdr.sgml : 20250724
<ACCEPTANCE-DATETIME>20250602140147
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000950103-25-006798
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20250602

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Circle Internet Group, Inc.
		CENTRAL INDEX KEY:			0001876042
		STANDARD INDUSTRIAL CLASSIFICATION:	FINANCE SERVICES [6199]
		ORGANIZATION NAME:           	09 Crypto Assets
		EIN:				992840247
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		ONE WORLD TRADE CENTER
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10007
		BUSINESS PHONE:		(332) 334-0660

	MAIL ADDRESS:	
		STREET 1:		ONE WORLD TRADE CENTER
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10007

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Circle Internet Financial Ltd
		DATE OF NAME CHANGE:	20231025

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Circle Internet Finance Public Ltd Co
		DATE OF NAME CHANGE:	20211101

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	CIrcle Acquisition Public Ltd Co
		DATE OF NAME CHANGE:	20210730
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0"><FONT STYLE="font-size: 10pt"><IMG SRC="image_001.jpg" ALT="LOGO" STYLE="height: 73px; width: 284px"></FONT></P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">June 2, 2025</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">U.S. Securities and Exchange Commission<BR>
Division of Corporation Finance<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in">Attention:</TD><TD>Sandra Hunter Berkheimer<BR>
David Lin<BR>
Mark Brunhofer<BR>
Michelle Miller</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 1in">Re:</TD><TD>Circle Internet Group, Inc.<BR>
Registration Statement on Form S-1<BR>
File No. 333-286310</TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font: 10pt Arial, Helvetica, Sans-Serif">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Pursuant to Rule 461 under the Securities Act of 1933, as amended, Circle
Internet Group, Inc. (the &ldquo;<U>Company</U>&rdquo;) hereby requests that the effective date for the Company&rsquo;s Registration Statement
on Form S-1 (File No. 333-286310) (as amended, the &ldquo;<U>Registration Statement</U>&rdquo;) be accelerated so that it will be declared
effective at 4:00 p.m. Eastern Time on June 4, 2025 or at such later time as the Company or its counsel may orally request via telephone
call to the staff of the Securities and Exchange Commission. By separate letter, the underwriters for the offering to which the Registration
Statement relates join in this request for acceleration.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Once the Registration Statement has been declared effective, please
orally confirm that event with our counsel, Davis Polk &amp; Wardwell LLP, by calling David Li at (212) 450-3861.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Sincerely,</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">Circle Internet Group, Inc.</P>

<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Arial, Helvetica, Sans-Serif; width: 45%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 10%"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="width: 85%; border-bottom: Black 1pt solid"><FONT STYLE="font-size: 10pt">/s/ Sarah K. Wilson</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Name:&#9;Sarah K. Wilson</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Title:&#9;General Counsel</FONT></TD></TR>
  </TABLE>

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