Company: PCAP
Filing Date: 2025-05-13
Form Type: CORRESP
Source: 0001213900-25-042794
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Company: ProCap Acquisition Corp
Filing Date: 2025-05-13
Form: CORRESP
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<div align='center'>PROCAP ACQUISITION CORP

600 Lexington Ave, Floor 2

New York, New York 10022

May 13, 2025</div>

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Real Estate & Construction

100 F Street, N.E.

Washington, DC 20549

| Attention: | Pearlyne Paulemon 
 Jeffrey Gabor     |

| Re: | ProCap Acquisition Corp            
 Registration Statement on Form S-1 
 Filed April 30, 2025, as amended   |
|:----|:-----------------------------------|
|     | File No. 333-286876                |

Ladies and Gentlemen:

Pursuant to Rule 461 under
the Securities Act of 1933, as amended, ProCap Acquisition Corp hereby requests acceleration of effectiveness of the above referenced
Registration Statement so that it will become effective at 4:30 p.m. ET on May 15, 2025, or as soon as thereafter practicable.

| Very truly yours,        |
| /s/ Anthony J. Pompliano |
| Anthony J. Pompliano     |
| Chief Executive Officer  |

cc: Reed Smith LLP