Company: CBLO
Filing Date: 2025-01-21
Form Type: CORRESP
Source: 0001882781-25-000002
Chunk: 0

Company: C2 Blockchain, Inc.
Filing Date: 2025-01-21
Form: CORRESP
Chunk 0
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<div align='center'>C2 BLOCKCHAIN, INC.

123 SE 3 Ave. #130

Miami, FL 33131</div>

January 21, 2025

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

| Attention: | David Lin, Staff Attorney |

| Re: | C2 Blockchain, Inc.            |
|     | Offering Statement on Form 1-A |
|     | File No. 024-12295             |

<div align='center'>REQUEST FOR ACCELERATION OF QUALIFICATION</div>

Dear Mr. Lin:

Pursuant to Rule 461 promulgated under
the Securities Act of 1933, as amended, C2 Blockchain, Inc. (the “Registrant”) hereby requests acceleration of the qualification
date of its Offering Statement on Form 1-A (File No. 024-12295), as amended (the “Offering Statement”), so that
it may become qualified at 4:00 P.M Eastern Daylight Time on January 23, 2025, or as soon as practicable thereafter.

The Registrant hereby authorizes Levi Jacobson,
CEO of C2 Blockchain, Inc. to orally modify or withdraw this request for acceleration.

The Registrant hereby acknowledges that:

(i) should the Securities and Exchange
Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the Offering Statement qualified,
it does not foreclose the Commission from taking any action with respect to the Offering Statement;

(ii) the action of the Commission or the
staff, acting pursuant to delegated authority, in declaring the Offering Statement qualified, does not relieve the Registrant from its
full responsibility for the adequacy and accuracy of the disclosure in the Offering Statement; and

(iii) the Registrant may not assert the
lack of comment by the Commission or the staff on the Offering Statement or the declaration of qualification of the Offering Statement
as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

<div align='center'>-1-</div>

We request that we be notified of such qualification
by email or telephone call at (347) 301-8431.

Best Regards,

| C2 BLOCKCHAIN, INC.     |
| /s/ Levi Jacobson       |
| Levi Jacobson           |
| Chief Executive Officer |

<div align='center'>-2-</