Company: CRCL
Filing Date: 2025-04-28
Form Type: CORRESP
Source: 0001193125-25-098254
Chunk: 0

Company: Circle Internet Group, Inc.
Filing Date: 2025-04-28
Form: CORRESP
Chunk 0
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| +1 212 450 4000 davispolk.com |     | Davis Polk & Wardwell LLP 450 
 Lexington Avenue              
 New York, NY 10017            |

April 28, 2025 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549

| Attention: |     | Mark Brunhofer           |
|            |     | Michelle Miller          |
|            |     | Sandra Hunter Berkheimer |
|            |     | David Lin                |

| Re: | Circle Internet Group, Inc. |

Registration Statement on Form S-1 File No. 333-286310 Ladies and Gentlemen: On behalf of our client, Circle Internet Group, Inc. (the “ Company”), and as discussed with the staff of the Securities and Exchange Commission (the “ SEC”), this letter sets forth certain information proposed to be included in an amendment to the Company’s Registration Statement on Form S-1relating to its proposed initial public offering (the “ Registration Statement”) that will be filed with the SEC at a later date. Preliminary results as of and for the three months ended March 31, 2025 Set forth below are preliminary estimates of selected unaudited financial information for the three months ended March 31, 2025 and unaudited financial information for the three months ended March 31, 2024. Our consolidated financial statements as of and for the three months ended March 31, 2025 are not yet available and are subject to completion of our financial closing procedures. The following information reflects our preliminary estimates based on currently available information and is subject to change. We have provided ranges, rather than specific amounts, for the preliminary results described below because we are still in the process of finalizing our financial results as of and for the three months ended March 31, 2025 and, as a result, our final reported results may vary from the preliminary estimates; however, we do not expect our final reported results to materially differ from the preliminary results shown below. The preliminary financial data included in this prospectus have been prepared by, and are the responsibility of, our management. Our independent registered public accounting firm, Deloitte & Touche LLP, has not audited, reviewed, compiled, or performed any procedures with respect to this preliminary financial information. Accordingly, Deloitte & Touche LLP does not express an opinion or any other form of assurance with respect thereto.

| Division of