# EDGAR Filing Document

**Accession Number:** 0002042292
**File Stem:** 0001213900-25-092169
**Filing Date:** 2025-9
**Character Count:** 2315
**Document Hash:** 14b29b38cc75ae2dee8ce605735df555
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-25-092169.hdr.sgml**: 20260206

**ACCESSION NUMBER**: 0001213900-25-092169

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250926

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** BTC Development Corp.
- **CENTRAL INDEX KEY:** 0002042292
- **STANDARD INDUSTRIAL CLASSIFICATION:** BLANK CHECKS [6770]
- **ORGANIZATION NAME:** 05 Real Estate & Construction
- **EIN:** 981816717
- **STATE OF INCORPORATION:** E9
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 2929 ARCH STREET, SUITE 1703
- **CITY:** PHILADELPHIA
- **STATE:** PA
- **ZIP:** 19104
- **BUSINESS PHONE:** (215) 701-9555

**MAIL ADDRESS:**
- **STREET 1:** 2929 ARCH STREET, SUITE 1703
- **CITY:** PHILADELPHIA
- **STATE:** PA
- **ZIP:** 19104

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Emerald Acquisition Corp. II
- **DATE OF NAME CHANGE:** 20241023

**BTC Development Corp.**

2929 Arch Street, Suite 1703

Philadelphia, PA 19104

September 26, 2025

**<u> </u>**

**<u>VIA EDGAR</u>**

Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Attention: Babette Cooper <br> Pearlyne Paulemon

---

| | |
|:---|:---|
| **Re:** | **BTC Development Corp.**<br> **Registration Statement on Form S-1**<br> **File No. 333-289705** |

---

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, BTC Development Corp. (the "Registrant") respectfully requests that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that the same will become effective at 4:00 PM ET on Monday September 29, 2025, or as soon thereafter as is practicable.

The Registrant hereby authorizes Rahul K. Patel, of Morgan, Lewis & Bockius LLP to orally modify or withdraw this request for acceleration.

Please contact Rahul K. Patel at +1.212.309.6862 or rahul.patel@morganlewis.com with any questions you may have concerning this request, and please notify them when this request for acceleration has been granted.

Very truly yours,<br> **BTC Development Corp.** <br>By: <u>/s/ Robert Maxwell Smeal</u> <br> Name: Robert Maxwell Smeal<br> Title: Chief Financial Officer<br>