Company: CRCL
Filing Date: 2025-08-04
Form Type: DRS
Source: 0000950123-25-006942
Chunk: 337

Company: Circle Internet Group, Inc.
Filing Date: 2025-08-04
Form: DRS
Chunk 337
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 CIRCLE INTERNET GROUP, INC. PURSUANT TO 17 C.F.R. § 200.83

LEGAL MATTERS

The validity of the shares of Class A common stock offered hereby will be passed upon for us by Davis Polk & Wardwell LLP. Skadden, Arps, Slate,
Meagher & Flom LLP is representing the underwriters.

213

CONFIDENTIAL TREATMENT REQUESTED BY CIRCLE INTERNET GROUP, INC. PURSUANT TO 17 C.F.R. § 200.83

EXPERTS

The financial statements of Circle Internet Group, Inc. as of December 31, 2024 and 2023 and for each of the three years in the period ended
December 31, 2024 included in this prospectus have been audited by Deloitte & Touche LLP, an independent registered public accounting firm, as stated in their report. Such financial statements are included in reliance upon the report
of such firm given their authority as experts in accounting and auditing.

The financial statements and financial highlights of Circle Reserve Fund as of
April 30, 2025 and 2024, for the year ended April 30, 2025 and 2024 and for the period from November 3, 2022 (commencement of operations) through April 30, 2023 included in this prospectus have been audited by Deloitte &
Touche LLP, an independent registered public accounting firm, as stated in their reports. Such financial statements and financial highlights have been so included in reliance upon the report of such firm given their authority as experts in
accounting and auditing.

214

CONFIDENTIAL TREATMENT REQUESTED BY CIRCLE INTERNET GROUP, INC. PURSUANT TO 17 C.F.R. § 200.83

WHERE YOU CAN FIND MORE INFORMATION

We have filed with the SEC a registration statement on Form S-1 under the Securities Act with respect to the Class A common stock offered hereby. This
prospectus does not contain all of the information set forth in the registration statement and the exhibits and schedules thereto. For further information with respect to us and our Class A common stock, reference is made to the registration
statement and the exhibits and any schedules filed therewith. Statements contained in this prospectus as to the contents of any contract or other document referred to are not necessarily complete and in each instance, if such contract or document is
filed as an exhibit, reference is made