Company: CNCKW
Filing Date: 2025-03-27
Form Type: CORRESP
Source: 0001013762-25-003474
Chunk: 0

Company: Coincheck Group N.V.
Filing Date: 2025-03-27
Form: CORRESP
Chunk 0
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<div align='center'>Simpson Thacher & Bartlett LLP

425 LEXINGTON AVENUE

NEW YORK, NY 10017-3954

TELEPHONE: +1-212-455-2000

FACSIMILE: +1-212-455-2502</div>

March 27, 2025

VIA EDGAR

Ms. Lulu Chang and Mr. J. Nolan McWilliams

Division of Corporation Finance

Office of Crypto Assets

Securities and Exchange Commission

100 F Street, N.E.

Washington D.C. 20549

| Re: | Coincheck Group N.V. |

Registration Statement on Form F-1

Filed January 28, 2025

File No. 333-284537

Dear Ms. Chang and Mr. McWilliams:

On behalf of Coincheck Group
N.V. (the “Company” or “Coincheck”), I am hereby responding to the comments of the staff (the “Staff”)
of the U.S. Securities and Exchange Commission contained in your letter dated February 5, 2025, relating to the above-referenced Registration
Statement on Form F-1 (the “January Form F-1”). Our responses are named and numbered to correspond with the names and numbers
of the comments contained in your letter. For your convenience, we have included a copy of the text of your comment in bold above each
of our responses.

| 1. | Comment: |

Please disclose on the cover page the price that each Selling Securityholder paid for their Ordinary Shares, Private Warrants, and Ordinary Shares issuable upon the exercise of Private Warrants being offered for resale. Highlight any differences in the current trading price, the prices that the Selling Securityholders acquired their shares and warrants, and the price that the public securityholders acquired their shares and warrants. Disclose that public securityholders may not experience a rate of return similar to that of the Selling Securityholders because of differences in respective purchase prices and the current trading price. Quantify the potential profit the Selling Securityholders will earn based on the current trading price and revise your risk factor disclosure as necessary.

Response:

In response to the Staff’s comment, the Company revised the disclosure on the cover page and pages 51 and 52 of the Revised Registration
Statement.

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

| 2. | Comment: |

You state that if the trading price of the Ordinary Shares is less than $11