# EDGAR Filing Document

**Accession Number:** 0001946573
**File Stem:** 0001493152-26-018344
**Filing Date:** 2026-4
**Character Count:** 2314
**Document Hash:** f97da42d626a908de99104c687876f6a
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-26-018344.hdr.sgml**: 20260521

**ACCESSION NUMBER**: 0001493152-26-018344

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260421

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Nakamoto Inc.
- **CENTRAL INDEX KEY:** 0001946573
- **STANDARD INDUSTRIAL CLASSIFICATION:** FINANCE SERVICES [6199]
- **ORGANIZATION NAME:** 09 Crypto Assets
- **EIN:** 843829824
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 5097 SOUTH 900 EAST
- **STREET 2:** SUITE 100
- **CITY:** SALT LAKE CITY
- **STATE:** UT
- **ZIP:** 84117
- **BUSINESS PHONE:** (385) 388-8220

**MAIL ADDRESS:**
- **STREET 1:** 5097 SOUTH 900 EAST
- **STREET 2:** SUITE 100
- **CITY:** SALT LAKE CITY
- **STATE:** UT
- **ZIP:** 84117

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Kindly MD, Inc.
- **DATE OF NAME CHANGE:** 20220913

**Nakamoto Inc.**

**300 10th Ave South**

**Nashville, TN 37203**

April 21, 2026

<u>VIA EDGAR</u>

Division of Corporation Finance

SECURITIES AND EXCHANGE COMMISSION

100 F Street, N.E.

Washington, DC 20549

Attention: David Lin

Re: Nakamoto Inc. <br> Registration Statement on Form S-3 <br> (File No. 333-294958)

Dear Mr. Lin:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Nakamoto Inc. (the **"Company**") hereby requests that the effective date for the above-referenced Registration Statement on Form S-3 (the **"Registration Statement"**) be accelerated so that it will be declared effective by the Securities and Exchange Commission (the **"Commission"**) by 5:00 p.m., Eastern Time, on April 23, 2026, or as soon thereafter as practicable.

The Company hereby authorizes Michael S. Lee of Reed Smith LLP, attorney for the Company, to orally modify or withdraw this request for acceleration.

Please contact Mr. Lee of Reed Smith LLP at (212) 549-0358 or michael.lee@reedsmith.com with any questions, and please notify when this request for acceleration has been granted.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| By: | */s/ Teresa Gendron* |
| Name: | Teresa Gendron |
| Title: | Chief Financial Officer and Treasurer |

---

cc: Michael S. Lee, Reed Smith LLP