Company: CRCL
Filing Date: 2025-01-27
Form Type: DRSLTR
Source: 0000950123-25-000606
Chunk: 0

Company: Circle Internet Group, Inc.
Filing Date: 2025-01-27
Form: DRSLTR
Chunk 0
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 included as part of your response to comment 41 in our letter dated July 2, 2024.                                                                                                                                                        |

Response: The Company acknowledges the Staff’s comment, and has prepared the following analysis for the Staff’s consideration in response thereto. [***] * * * The Company will respond to the Staff’s remaining comments contained in the Comment Letter on a supplemental basis and concurrently submit an amendment to the Draft Registration Statement at a later date. CIGI-001 Circle Internet Group, Inc. requests that the information contained in this letter, marked by “[***]”, be treated as confidential information pursuant to 17 C.F.R. § 200.83.

| Division of Corporation Finance U.S. Securities 
 and Exchange Commission                         |

Please do not hesitate to contact me at (212) 450-4674or richard.truesdell@davispolk.com or Daniel P. Gibbons at (212) 450-3222or dan.gibbons@davispolk.com if you have any questions regarding the foregoing or if we can provide any additional information.

| Very truly yours,             |
| /s/ Richard D. Truesdell, Jr. |
| CC: Jeremy Allaire            |
| Heath Tarbert                 |
| Sarah Wilson                  |
| Circle Internet Group, Inc.   |

CIGI-002 Circle Internet Group, Inc. requests that the information contained in this letter, marked by “[***]”, be treated as confidential information pursuant to 17 C.F.R. § 200.83.