# EDGAR Filing Document

**Accession Number:** 0002076163
**File Stem:** 0001493152-26-004913
**Filing Date:** 2026-2
**Character Count:** 28705
**Document Hash:** f4b002977e37e0baccc1d62425855a42
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-004913.hdr.sgml**: 20260203

**ACCESSION NUMBER**: 0001493152-26-004913

**CONFORMED SUBMISSION TYPE**: S-8

**PUBLIC DOCUMENT COUNT**: 16

**FILED AS OF DATE**: 20260203

**EFFECTIVENESS DATE**: 20260203

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ProCap Financial, Inc.
- **CENTRAL INDEX KEY:** 0002076163
- **STANDARD INDUSTRIAL CLASSIFICATION:** FINANCE SERVICES [6199]
- **ORGANIZATION NAME:** 09 Crypto Assets
- **EIN:** 392767031
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** S-8
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-293165
- **FILM NUMBER:** 26593129

**BUSINESS ADDRESS:**
- **STREET 1:** 600 LEXINGTON AVE., FLOOR 2
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022
- **BUSINESS PHONE:** 305-938-0912

**MAIL ADDRESS:**
- **STREET 1:** 600 LEXINGTON AVE., FLOOR 2
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10022

As filed with the Securities and Exchange Commission on February 3, 2026

**Registration No. 333-**

**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C. 20549**

**FORM S-8**

**REGISTRATION STATEMENT**

**UNDER**

**THE SECURITIES ACT OF 1933**

**PROCAP FINANCIAL, INC.**

(Exact name of registrant as specified in its charter)

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| | |
|:---|:---|
| **Delaware** | **39-2767031** |
| (State or other jurisdiction of<br> incorporation or organization) | (I.R.S. Employer<br> Identification No.) |

---

---

| | |
|:---|:---|
| **600 Lexington Avenue, Floor 2**<br> **New York, New York** <br>| **10022** |
| (Address of Principal Executive Offices) | (Zip Code) |

---

**2025 Equity Incentive Plan** 

(Full title of the plan)

**Anthony Pompliano**

**Chief Executive Officer**

**600 Lexington Avenue, Floor 2**

**New York, New York 10022**

**(305) 938-0912**

(Name, address and telephone number, including area code, of agent for service)

Copy to:

---

| | |
|:---|:---|
| **Constantine Karides, Esq.<br> Lynwood E. Reinhardt, Esq.<br> Katherine E. Geddes, Esq.<br> Reed Smith LLP<br> 599 Lexington Avenue<br> New York, NY 10022<br> (212) 521-5400** | **Jeffrey G. Aromatorio, Esq.**<br> **Reed Smith LLP**<br> **225 Fifth Avenue**<br> **Pittsburgh, Pennsylvania 15222**<br> **(412) 288-3364** |

---

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company" and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large Accelerated Filer ☐ Accelerated Filer ☐ <br> Non-Accelerated Filer ☒ Smaller reporting company ☒ <br> Emerging growth company ☒

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐

**EXPLANATORY NOTE**

On December 5, 2025, ProCap Financial, Inc. (the "<u>Registrant</u>") consummated the transactions contemplated by that certain Business Combination Agreement, dated as of June 23, 2025 (as amended, the "<u>Business Combination Agreement</u>"), with Columbus Circle Capital Corp I, a Cayman Islands exempted company ("<u>CCCM</u>"), Crius SPAC Merger Sub, Inc., a Delaware corporation and a wholly owned subsidiary of the Registrant ("<u>SPAC Merger Sub</u>"), Crius Merger Sub, LLC, a Delaware limited liability company and a wholly owned subsidiary of the Registrant ("<u>Company Merger Sub</u>"), ProCap BTC, LLC, a Delaware limited liability company ("<u>Legacy ProCap</u>"), and Inflection Points Inc d/b/a Professional Capital Management, a Delaware corporation. As contemplated by the Business Combination Agreement, (i) SPAC Merger Sub merged with and into CCCM, with CCCM continuing as the surviving entity (the "<u>SPAC Merger</u>") and (ii) Company Merger Sub merged with and into Legacy ProCap, with Legacy ProCap continuing as the surviving company (the "<u>Company Merger</u>," together with SPAC Merger, the "<u>Mergers</u>" and collectively with the other transactions contemplated by the Business Combination Agreement, the "<u>Business Combination</u>"). As a result of the Business Combination, CCCM and Legacy ProCap became wholly-owned subsidiaries of the Registrant, and the Registrant became a publicly traded company, all in accordance with applicable law and upon the terms and subject to the conditions set forth in the Business Combination Agreement.

**PART I**

**INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS**

Information required by Part I to be contained in the Section 10(a) prospectus is omitted from this Registration Statement in accordance with Rule 428 under the Securities Act of 1933, as amended (the "<u>Securities Act</u>"), and the Note to Part I of Form S-8. The documents containing information specified in this Part I will be separately provided to the participants in the equity compensation plans covered by this Registration Statement, as specified by Rule 428(b)(1) under the Securities Act.

**PART II**

**INFORMATION REQUIRED IN THE REGISTRATION STATEMENT**

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| | |
|:---|:---|
| **ITEM 3.** | **INCORPORATION OF DOCUMENTS BY REFERENCE** |

---

The following documents filed with the Securities and Exchange Commission (the "<u>SEC</u>") by the Registrant are incorporated herein by reference.

&nbsp;&nbsp;&nbsp;&nbsp;(1) The
 prospectus filed by the Registrant with the SEC pursuant to Rule 424(b) under the Securities Act, on [November 10, 2025](https://www.sec.gov/Archives/edgar/data/2076163/000121390025108338/ea0248838-09.htm) , relating to the Registration Statement on Form S-4 (File No. 333-290365), as amended, originally filed with the SEC
 on [September 18, 2025](https://www.sec.gov/Archives/edgar/data/2076163/000121390025089078/ea0248838-04.htm) ;

(2) The
 Registrant's Quarterly Reports on [Form 10-Q](https://www.sec.gov/Archives/edgar/data/2076163/000121390025120765/ea0269066-10q_procap.htm) for the quarter ended September 30, 2025, filed with the SEC on December 11, 2025;

(3) The
 Registrant's Current Reports on Form 8-K or Form 8-K/A filed with the Commission on [December 11, 2025](https://www.sec.gov/Archives/edgar/data/2076163/000121390025120791/ea0268757-8k_procap.htm) , [December 12, 2025](https://www.sec.gov/Archives/edgar/data/2076163/000149315225027582/form8-k.htm) , [December 15, 2025](https://www.sec.gov/Archives/edgar/data/2076163/000149315225027629/form8-ka.htm) , and [January 23, 2026](https://www.sec.gov/Archives/edgar/data/2076163/000149315226003410/form8-k.htm) , to the extent the information in such report is filed and not furnished; and

(4) The
 description of the Registrant's Common Stock which is contained in a registration statement on [Form 8-A](https://www.sec.gov/Archives/edgar/data/2076163/000121390025118514/ea0267284-8a12b_procap.htm) filed on December 5, 2025 (File No. 001-42995) under the Exchange Act of 1934, as amended (the "Exchange Act"),
 including any amendment or report filed for the purpose of updating such description.

All documents subsequently filed by the Registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act, prior to the filing of a post-effective amendment which indicates that all securities offered have been sold, or which deregisters all securities then remaining unsold, shall be deemed to be incorporated by reference herein and to be a part hereof from the date of filing of such documents.

Any statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified or superseded for purposes of this Registration Statement to the extent that a statement contained herein, or in any other subsequently filed document which also is incorporated or deemed to be incorporated by reference herein, modifies or supersedes such statement. Any such statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.

Notwithstanding the foregoing, unless specifically stated to the contrary, none of the information disclosed by the Registrant under Items 2.02 or 7.01 of any Current Report on Form 8-K, including the related exhibits under Item 9.01, that the Registrant may from time to time furnish to the SEC will be incorporated by reference into, or otherwise included in, this Registration Statement.

---

| | |
|:---|:---|
| **ITEM 4.** | **DESCRIPTION OF SECURITIES** |

---

Not applicable.

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| | |
|:---|:---|
| **ITEM 5.** | **INTEREST OF NAMED EXPERTS AND COUNSEL** |

---

Not applicable.

---

| | |
|:---|:---|
| **ITEM 6.** | **INDEMNIFICATION OF DIRECTORS AND OFFICERS** |

---

*Limitation on Liability and Indemnification of Directors and Officers*

 

Our Amended and Restated Certificate of Incorporation eliminates the liability of our officers and directors for monetary damages to the fullest extent permitted by applicable law. The Delaware General Corporation Law (the "<u>DGCL</u>") provides that officers and directors of a corporation will not be personally liable for monetary damages for breach of their fiduciary duties, except for liability:

● for any transaction from which the director or officer derives an improper personal benefit;

● for any act or omission not in good faith or that involves intentional misconduct or a knowing violation of law;

● for any unlawful payment of dividends or redemption of shares by directors; or

● for any breach of a director's or officer's duty of loyalty to the corporation or its stockholders.

If the DGCL is amended to authorize corporate action further eliminating or limiting the personal liability of officers and directors, then the liability of our officers and directors will be eliminated or limited to the fullest extent permitted by the DGCL, as so amended.

Our Amended and Restated By-Laws require us to indemnify and advance expenses, to the fullest extent permitted by applicable law, to our directors, officers and agents. We maintain a directors' and officers' insurance policy pursuant to which our directors and officers are insured against liability for actions taken in their capacities as directors and officers. Finally, our Amended and Restated Certificate of Incorporation prohibits any retroactive changes to the rights or protections or increasing the liability of any officer or director in effect at the time of the alleged occurrence of any act or omission to act giving rise to liability or indemnification.

In addition, we entered into separate indemnification agreements with our directors and executive officers. These agreements, among other things, require us to indemnify our directors and executive officers for certain expenses, including attorneys' fees, judgments, fines and settlement amounts incurred by a director or executive officer in any action or proceeding arising out of their services as one of our directors or executive officers or any other company or enterprise to which the person provides services at our request.

We believe these provisions in our Amended and Restated Certificate of Incorporation and our Amended and Restated By-Laws are necessary to attract and retain qualified persons as directors and officers.

---

| | |
|:---|:---|
| **ITEM 7.** | **EXEMPTION FROM REGISTRATION CLAIMED** |

---

Not applicable.

---

| | |
|:---|:---|
| **ITEM 8.** | **EXHIBITS** |

---

The following exhibits are hereby filed as part of this Registration Statement:

---

| | |
|:---|:---|
| **Exhibit<br> Number** | **Exhibit Description** |
| 4.1 | [Amended and Restated Certificate of Incorporation, as currently in effect (incorporated herein by reference to Exhibit 3.1 to the Registrant's Current Report on Form 8-K, filed with the SEC on December 11, 2025).](https://www.sec.gov/Archives/edgar/data/2076163/000121390025120791/ea026875701ex3-1_procap.htm) |
| 4.2 | [Amended and Restated By-Laws, as currently in effect (incorporated herein by reference to Exhibit 3.2 to the Registrant's Current Report on Form 8-K, filed with the SEC on December 11, 2025).](https://www.sec.gov/Archives/edgar/data/2076163/000121390025120791/ea026875701ex3-2_procap.htm) |
| 5.1 | [Opinion of Reed Smith LLP (filed herewith).](ex5-1.htm) |
| 23.1 | [Consent of MaloneBailey, LLP (filed herewith).](ex23-1.htm) |
| 23.2 | [Consent of WithumSmith+Brown, PC (filed herewith).](ex23-2.htm) |
| 23.3 | [Consent of Reed Smith LLP (reference is made to Exhibit 5.1).](ex5-1.htm) |
| 24.1 | [Power of Attorney (reference is made to the signature page hereto).](#p_001) |
| 99.1 | [ProCap Financial, Inc. 2025 Equity Incentive Plan (incorporated herein by reference to Exhibit 10.9 to the Registrant's Current Report on Form 8-K, filed with the SEC on December 11, 2025).](https://www.sec.gov/Archives/edgar/data/2076163/000121390025120791/ea026875701ex10-9_procap.htm) |
| <br> 107 | [Filing Fee Table (filed herewith).](ex107.htm) |

---

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| | |
|:---|:---|
| **ITEM 9.** | **UNDERTAKINGS** |

---

&nbsp;&nbsp;&nbsp;&nbsp;(a) *Rule 415 offering.* 

The undersigned Registrant hereby undertakes:

&nbsp;&nbsp;&nbsp;&nbsp;1. To
 file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:

&nbsp;&nbsp;&nbsp;&nbsp;i. To
 include any prospectus required by Section 10(a)(3) of the Securities Act;

&nbsp;&nbsp;&nbsp;&nbsp;ii. To
 reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent
 post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set
 forth in the registration statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if
 the total dollar value of securities offered would not exceed that which was registered) and any deviation from the low or high end
 of the estimated maximum offering range may be reflected in the form of prospectus filed with the SEC pursuant to Rule 424(b) if,
 in the aggregate, the changes in volume and price represent no more than 20% change in the maximum aggregate offering price set forth
 in the "Calculation of Registration Fee" table in the effective registration statement.

&nbsp;&nbsp;&nbsp;&nbsp;iii. To
 include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement
 or any material change to such information in the registration statement;

*Provided however*, that paragraphs (a)(1)(i) and (a)(1)(ii) of this section do not apply if the registration statement is on Form S-8 and the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with or furnished to the SEC by the Registrant pursuant to section 13 or section 15(d) of the Exchange Act that are incorporated by reference in the registration statement, or is contained in a form of prospectus filed pursuant to Rule 424(b) that is part of the registration statement.

&nbsp;&nbsp;&nbsp;&nbsp;2. That,
 for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be a
 new registration statement relating to the securities offered therein, and the offering of such securities at that time shall be
 deemed to be the initial bona fide offering thereof.

&nbsp;&nbsp;&nbsp;&nbsp;3. To
 remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the
 termination of the offering.

&nbsp;&nbsp;&nbsp;&nbsp;(b) The
 undersigned Registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing of
 the registrant's annual report pursuant to section 13(a) or section 15(d) of the Exchange Act (and, where applicable, each
 filing of an employee benefit plan's annual report pursuant to section 15(d) of the Exchange Act) that is incorporated by reference
 in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein, and
 the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof.

&nbsp;&nbsp;&nbsp;&nbsp;(c) Insofar
 as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling persons
 of the Registrant pursuant to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the
 SEC such indemnification is against public policy as expressed in the Securities Act and is, therefore, unenforceable. In the event
 that a claim for indemnification against such liabilities (other than the payment by the Registrant of expenses incurred or paid
 by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted
 by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in
 the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the
 question whether such indemnification by it is against public policy as expressed in the Securities Act and will be governed by the
 final adjudication of such issue.

**SIGNATURES**

Pursuant to the requirements of the Securities Act, the Registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of New York, State of New York, on February 3, 2026.

---

| | |
|:---|:---|
| **PROCAP FINANCIAL, INC.** | **PROCAP FINANCIAL, INC.** |
| By: | /s/ *Anthony Pompliano* |
|  | Anthony Pompliano |
|  | Chairman and Chief Executive Officer |

---

**POWER OF ATTORNEY**

Each person whose signature appears below constitutes and appoints Anthony Pompliano, acting alone or together with another attorney-in-fact, as his or her true and lawful attorneys-in-fact and agents, with full power of substitution and re-substitution, for him or her and in his or her name, place, and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments, exhibits thereto and other documents in connection therewith) to this Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the SEC, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform each and every act and thing requisite and necessary to be done in and about the premises, as fully to all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or either of them individually, or their or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof.

Pursuant to the requirements of the Securities Act, this Registration Statement has been signed below by the following persons in the capacities and on the dates indicated.

---

| | | |
|:---|:---|:---|
| **Signature** | **Title** | **Date** |
| /s/ *Anthony Pompliano* | Chairman and Chief Executive Officer<br>| February 3, 2026 |
| Anthony Pompliano | (*Principal Executive Officer*) |  |
| /s/ *Renae Cormier* | Chief Financial Officer<br>| February 3, 2026 |
| Renae Cormier | (*Principal Financial and Accounting Officer*) |  |
| /s/ *Eric Jackson* | Director | February 3, 2026 |
| Eric Jackson |  |  |
| /s/ *Bill Koutsouras* | Director | February 3, 2026 |
| Bill Koutsouras |  |  |
| /s/ *Gary Quin* | Director | February 3, 2026 |
| Gary Quin |  |  |

---

## Exhibit 5.1

**Exhibit 5.1**

---

| | |
|:---|:---|
| ![](ex5-1_001.jpg) | Reed Smith LLP<br> 599 Lexington Avenue<br> New York, NY 10022-7650<br> +1 212 521 5400<br> Fax +1 212 521 5450<br> reedsmith.com |

---

February 3, 2026

600 Lexington Avenue, Floor 2

New York, New York 10022

Ladies and Gentlemen:

We have acted as counsel to ProCap Financial, Inc., a Delaware corporation (the "**Company**"), in connection with the Registration Statement on Form S-8 (the "**Registration Statement**") filed by the Company with the Securities and Exchange Commission (the "**Commission**") under the Securities Act of 1933, as amended (the "**Securities Act**"), relating to the offer and sale by the Company of up to 12,733,020 shares of common stock, par value $0.001 per share of the Company (the "**Shares**") reserved for issuance under the 2025 Equity Incentive Plan (the "**Plan**"). This opinion letter is being furnished in accordance with the requirements of Item 601(b)(5) of Regulation S-K under the Securities Act.

We have reviewed originals or copies of the Registration Statement, the Amended and Restated Certificate of Incorporation and Amended and Restated By-Laws of the Company, as amended through the date hereof, and such other corporate records, agreements and documents of the Company, certificates or comparable documents of public officials and officers of the Company and have made such other investigations as we have deemed necessary as a basis for the opinion set forth below.

In rendering the opinion set forth below, we have assumed:

&nbsp;&nbsp;&nbsp;&nbsp;a. the
 genuineness of all signatures;

b. the
 legal capacity of natural persons;

c. the
 authenticity of all documents submitted to us as originals;

d. the
 conformity to original documents of all documents submitted to us as duplicates or conformed copies;

e. as
 to matters of fact, the truthfulness of the representations made in certificates or comparable documents of public officials and
 officers of the Company;

f. the
 board of directors of the Company or a duly constituted and acting committee of such board of directors will have taken all action
 necessary to set the public offering price of the Shares;

g. with
 respect to the issuance of the Shares, the amount of valid consideration paid in respect of such Shares will equal or exceed the
 par value of such Shares; and

h. that
 there are no agreements or understandings between or among the Company and any participants in the Plan that would expand, modify
 or otherwise affect the terms of the Plan or the respective rights or obligations of any participants thereunder.

We have not independently established the validity of the foregoing assumptions.

Based upon the foregoing, and subject to the qualifications, assumptions and limitations stated herein, we are of the opinion that, when the Shares are issued and sold by the Company in the manner contemplated in the Registration Statement against payment therefor in the circumstances contemplated by the Plan and assuming that the individual issuances, grants or awards under the Plan are duly authorized by all necessary corporate action of the Company and duly issued, granted or awarded and exercised and paid for, for consideration at least equal to the par value thereof, in accordance with the requirements of law and the Plan (and the agreements and awards either duly adopted thereunder and in accordance therewith), the offer and sale of the Shares shall have been duly authorized and, when and to the extent that the Shares are issued in accordance with the foregoing, the Shares will be validly issued, fully paid and nonassessable.

Our opinion is limited to the General Corporation Law of the State of Delaware and we do not express any opinion herein concerning any other law. This opinion letter speaks only as of its date.

We hereby consent to the filing of this opinion letter as Exhibit 5.1 to the Registration Statement and to the use of our name therein. In giving such consent, we do not hereby admit that we are within the category of persons whose consent is required under Section 7 of the Securities Act, and the rules and regulations of the Commission promulgated thereunder.

Very truly yours,

/s/ Reed Smith LLP

REED SMITH LLP

## Exhibit 23.1

**Exhibit 23.1**

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated July 24, 2025 with respect to the audited consolidated financial statements of ProCap Financial, Inc. and its subsidiaries (collectively, the "Company") for the period from June 17, 2025 (inception) through June 30, 2025. Our report contains an explanatory paragraph regarding the Company's ability to continue as a going concern.

*/s/ MaloneBailey, LLP*

www.malonebailey.com

Houston, Texas

February 3, 2026

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated July 24, 2025 with respect to the audited financial statements of ProCap BTC, LLC (the "Company") for the period from June 10, 2025 (inception) through June 30, 2025. Our report contains an explanatory paragraph regarding the Company's ability to continue as a going concern.

*/s/ MaloneBailey, LLP*

www.malonebailey.com

Houston, Texas

February 3, 2026

## Exhibit 23.2

**Exhibit 23.2**

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We consent to the incorporation by reference in this Registration Statement on Form S-8 of our report dated May 8, 2025, relating to the financial statements of Columbus Circle Capital Corp. I as of December 31, 2024 and the period from June 25, 2024 (inception) through December 31, 2024, which is contained in that Prospectus.

/s/ WithumSmith+Brown, PC

New York, New York

February 3, 2026

## Ex-Filing

?xml version='1.0' encoding='ASCII'?

**Exhibit 107**

**Calculation of Filing Fee Table** 

**Form S-8**

(Form Type)

**ProCap Financial, Inc.**

(Exact Name of Registrant as Specified in its Charter)

**Table 1: Newly Registered Securities**

---

| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Security<br> Type** | **Security Class Title** | **Fee<br> Calculation** | **Amount<br> Registered(1)** |  | **Proposed<br> Maximum<br> Offering<br> Price Per<br> Unit** |  | **Maximum Aggregate Offering Price** | **Fee Rate** | **Amount of Registration Fee** |
| Fees to Be Paid | Equity | Common stock, par value $0.001 per share | Other | 12733020 | (2) | $3.065 | (3) | $39026706.30 | 0.00013810 | $5389.59 |
|  | Total Offering Amounts | Total Offering Amounts | Total Offering Amounts | Total Offering Amounts |  |  |  | $39026706.30 |  | $5389.59 |
|  | Total Fees Previously Paid | Total Fees Previously Paid | Total Fees Previously Paid | Total Fees Previously Paid |  |  |  |  |  |  |
|  | Total Fee Offsets | Total Fee Offsets | Total Fee Offsets | Total Fee Offsets |  |  |  |  |  |  |
|  | Net Fee Due | Net Fee Due | Net Fee Due | Net Fee Due |  |  |  |  |  | $5389.59 |

---

(1) Pursuant to Rule 416(a) under the Securities Act of 1933, as
amended (the "Securities Act"), this registration statement shall also cover any additional shares of the Registrant's
Common Stock that become issuable under the 2025 Equity Incentive Plan (the "2025 Plan") by reason of any stock dividend,
stock split, recapitalization or similar transaction effected without the Registrant's receipt of consideration which would increase
the number of outstanding shares of common stock.

(2) Represents
 shares of Common Stock reserved for issuance under the Registrant's 2025 Plan, including
 the evergreen increase for 2026. The number of shares of Common Stock reserved and available
 for issuance under the 2025 Plan automatically increases on the first day of each year, which
 began in 2026 and will end in (and include) 2035 equal to the lesser of (A) five percent
 (5%) of the shares of Common Stock outstanding on the last day of the immediately preceding
 fiscal year and (B) such smaller number of shares of Common Stock as determined by the Company's
 board or committee.

(3) Estimated solely for the purpose of calculating the registration
fee pursuant to Rules 457(c) and 457(h) under the Securities Act, and based upon the average of the high and low prices of the Common
Stock, as reported on the Nasdaq Global Market under the symbol "BRR" on January 27, 2026, which was $3.065 per share.