Company: CRCL
Filing Date: 2025-08-12
Form Type: CORRESP
Source: 0001193125-25-179050
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Company: Circle Internet Group, Inc.
Filing Date: 2025-08-12
Form: CORRESP
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August 12, 2025 U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549

| Attention: |     | Sandra Hunter Berkheimer David Lin        
 Mark Brunhofer Michelle Miller            |
| Re:        |     | Circle Internet Group, Inc. Registration  
 Statement on Form S-1 File No. 333-289531 |

Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Circle Internet Group, Inc. (the “ Company”) hereby requests that the effective date for the Company’s Registration Statement on Form S-1(File No. 333-289531)(the “ Registration Statement”) be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time on August 14, 2025 or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Securities and Exchange Commission. By separate letter, the underwriters for the offering to which the Registration Statement relates join in this request for acceleration. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Davis Polk & Wardwell LLP, by calling Daniel P. Gibbons at (212) 450-3222.

| Sincerely,                  
 Circle Internet Group, Inc. |     |                     |     |                 |
| By:                         |     | /s/ Sarah K. Wilson |     |                 |
|                             |     | Name:               |     | Sarah K. Wilson |
|                             |     | Title:              |     | General Counsel |