Company: CRCL
Filing Date: 2025-06-04
Form Type: S-8
Source: 0000950103-25-007013
Chunk: 4

Company: Circle Internet Group, Inc.
Filing Date: 2025-06-04
Form: S-8
Chunk 4
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 on May 27, 2025 (File No. 333-286310)).               |
| 5.1*    |     | Opinion of Davis Polk & Wardwell LLP.                                                                                                                                                                                                        |
| 23.1*   |     | Consent of Deloitte & Touche LLP, independent registered public accounting firm for Circle Internet Group, Inc.                                                                                                                              |
| 23.2*   |     | Consent of Deloitte & Touche LLP, independent registered public accounting firm for Circle Reserve Fund.                                                                                                                                     |
| 23.3*   |     | Consent of Davis Polk & Wardwell LLP (included in Exhibit 5.1).                                                                                                                                                                              |
| 24.1*   |     | Power of Attorney (included in signature page hereof).                                                                                                                                                                                       |
| 99.1    |     | Circle Internet Financial Limited Share Award Scheme (incorporated by reference from Exhibit 10.9 to the Registrant’s Registration Statement on Form S-1/A, filed on May 27, 2025 (File No. 333-286310)).                                    |

| 99.2 |     | Circle Internet Group, Inc. Share Award Plan (incorporated by reference from Exhibit 10.10 to the Registrant’s Registration Statement on Form S-1/A, filed on May 27, 2025 (File No. 333-286310)).                  |
| 99.3 |     | Circle Internet Group, Inc. 2025 Omnibus Incentive Plan (incorporated by reference from Exhibit 10.11 to the Registrant’s Registration Statement on Form S-1/A, filed on May 27, 2025 (File No. 333-286310)).       |
| 99.4 |     | Circle Internet Group, Inc. 2025 Employee Stock Purchase Plan (incorporated by reference from Exhibit 10.12 to the Registrant’s Registration Statement on Form S-1/A, filed on May 27, 2025 (File No. 333-286310)). |
| 107* |     | Filing Fee Table                                                                                                                                                                                                    |

* Filed herewith.

Item 9. Undertakings.

| (a) | The undersigned Registrant hereby undertakes: |

(1) To file, during any period in which offers
or sales are being made, a post-effective amendment to this Registration Statement:

| (i) | To include any prospectus required by