Company: CRCL
Filing Date: 2025-06-02
Form Type: CORRESP
Source: 0000950103-25-006799
Chunk: 0

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

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

| Attn: | Sandra Hunter Berkheimer 
 David Lin                |

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

Ladies and Gentlemen:

We refer to the registration statement on Form S-1
(File No. 333-286310) (as amended, the “”), of Circle Internet Group, Inc. (the “”),
relating to the registration of the Company’s Class A common stock, par value $0.0001 per share.

In accordance with Rules 460 and 461 under the Securities
Act of 1933, as amended, (the “”) we, as representatives of the several underwriters (the “”),
hereby respectfully request that the effectiveness of the Registration Statement be accelerated so that it may become 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 Division of Corporation Finance of the Securities and Exchange Commission.

Pursuant to Rule 460 under the Act, we, as representatives
of the several underwriters, wish to advise you that we will take reasonable steps to secure adequate distribution of the preliminary
prospectus to underwriters, dealers, institutions and others prior to the requested effective time of the Registration Statement.

We, the undersigned, as representatives of the several
Underwriters, have complied and will comply, and we have been informed by the participating Underwriters that they have complied and will
comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

<div align='center'>[Signature Page Follows]</div>

| Very truly yours,                              |
| J.P. MORGAN SECURITIES LLC                     |
| CITIGROUP GLOBAL MARKETS INC.                  |
| GOLDMAN SACHS & CO. LLC                        |
| As representatives of the several underwriters |

| J.P. MORGAN SECURITIES LLC |                    |
| By:                        | /s/ Apoorva Ramesh |
| Name                       | Ap