<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
                                                            September 19, 2024

Michael Prevoznik
Chief Financial Officer
BTCS Inc.
9466 Georgia Avenue #124
Silver Spring, MD 20910

       Re: BTCS Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2022
           Form 10-K for the Fiscal Year Ended December 31, 2023
           Form 10-Q for Fiscal Quarter Ended June 30, 2024
           File No. 001-40792
Dear Michael Prevoznik:

       We have reviewed your filing and have the following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Form 10-Q for Fiscal Quarter Ended June 30, 2024
General

1.     Please confirm your understanding that:
           Our decision not to issue additional comments should not be
interpreted to mean that
           we either agree or disagree with your disclosure or responses, or,
with respect to your
           business operations, any conclusions you have made, positions you
have taken, or
           practices you have engaged in or may engage in.
           Completing our review of the filing does not foreclose the
Commission from taking
           any action or advancing any position with respect to the filing, the
company, or the
           company   s practices.

        We remind you that the company and its management are responsible for
the accuracy and
adequacy of their disclosures, notwithstanding any review, comments, action or
absence of action
by the staff.
 September 19, 2024
Page 2

       Please contact Bonnie Baynes at 202-551-4924 or David Irving at
202-551-3321 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Sonia Bednarowski at 202-551-3666 or John Dana Brown at 202-551-3859
with any other
questions.



                                                       Sincerely,

                                                       Division of Corporation
Finance
                                                       Office of Crypto Assets
cc:   Michael Prevoznik
</TEXT>
</DOCUMENT>
