Company: CRCL
Filing Date: 2025-06-02
Form Type: CORRESP
Source: 0000950103-25-006798
Chunk: 0

Company: Circle Internet Group, Inc.
Filing Date: 2025-06-02
Form: CORRESP
Chunk 0
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June 2, 2025

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

| Attention: | Sandra Hunter Berkheimer 
 David Lin                
 Mark Brunhofer           
 Michelle Miller          |

| Re: | Circle Internet Group, Inc.        
 Registration Statement on Form S-1 
 File No. 333-286310                |

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Circle
Internet Group, Inc. (the “”) hereby requests that the effective date for the Company’s Registration Statement
on Form S-1 (File No. 333-286310) (as amended, the “”) 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.

Once the Registration Statement has been declared effective, please
orally confirm that event with our counsel, Davis Polk & Wardwell LLP, by calling David Li at (212) 450-3861.

Sincerely,

Circle Internet Group, Inc.

| By: | /s/ Sarah K. Wilson    |
|     | Name:	Sarah K. Wilson  |
|     | Title:	General Counsel |