# EDGAR Filing Document

**Accession Number:** 0001876042
**File Stem:** 0000950103-25-006799
**Filing Date:** 2025-6
**Character Count:** 3857
**Document Hash:** d9da8e82a6aff39e59d66ecff3d6448d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000950103-25-006799.hdr.sgml**: 20250724

**ACCESSION NUMBER**: 0000950103-25-006799

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250602

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Circle Internet Group, Inc.
- **CENTRAL INDEX KEY:** 0001876042
- **STANDARD INDUSTRIAL CLASSIFICATION:** FINANCE SERVICES [6199]
- **ORGANIZATION NAME:** 09 Crypto Assets
- **EIN:** 992840247
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** ONE WORLD TRADE CENTER
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10007
- **BUSINESS PHONE:** (332) 334-0660

**MAIL ADDRESS:**
- **STREET 1:** ONE WORLD TRADE CENTER
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10007

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Circle Internet Financial Ltd
- **DATE OF NAME CHANGE:** 20231025

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Circle Internet Finance Public Ltd Co
- **DATE OF NAME CHANGE:** 20211101

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** CIrcle Acquisition Public Ltd Co
- **DATE OF NAME CHANGE:** 20210730

June 2, 2025

<u>VIA EDGAR</u>

Securities and Exchange Commission<br> Division of Corporation Finance<br> 100 F Street, N.E.<br> Washington, D.C. 20549

Attn: Sandra Hunter Berkheimer<br> David Lin

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| | |
|:---|:---|
| Re: | Circle Internet Group, Inc. |
|  | Acceleration Request for Circle Internet Group, Inc. |
|  | Registration Statement on Form S-1 |
|  | <u>File No. 333-286310</u> |

---

Ladies and Gentlemen:

We refer to the registration statement on Form S-1 (File No. 333-286310) (as amended, the "<u>Registration Statement</u>"), of Circle Internet Group, Inc. (the "<u>Company</u>"), relating to the registration of the Company's Class A common stock, par value $0.0001 per share.

In accordance with Rules 460 and 461 under the Securities Act of 1933, as amended, (the "<u>Act</u>") we, as representatives of the several underwriters (the "<u>Underwriters</u>"), hereby respectfully request that the effectiveness of the Registration Statement be accelerated so that it may become effective at 4:00 P.M. (Eastern time) on June 4, 2025, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission.

Pursuant to Rule 460 under the Act, we, as representatives of the several underwriters, wish to advise you that we will take reasonable steps to secure adequate distribution of the preliminary prospectus to underwriters, dealers, institutions and others prior to the requested effective time of the Registration Statement.

We, the undersigned, as representatives of the several Underwriters, have complied and will comply, and we have been informed by the participating Underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.

[*Signature Page Follows*]

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| |
|:---|
| Very truly yours, |
| J.P. MORGAN SECURITIES LLC |
| CITIGROUP GLOBAL MARKETS INC. |
| GOLDMAN SACHS & CO. LLC |
| As representatives of the several underwriters |

---

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| | |
|:---|:---|
| J.P. MORGAN SECURITIES LLC | J.P. MORGAN SECURITIES LLC |
| By: | /s/ Apoorva Ramesh |
| Name | Apoorva Ramesh |
| Title: | Vice President |

---

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| | |
|:---|:---|
| CITIGROUP GLOBAL MARKETS INC. | CITIGROUP GLOBAL MARKETS INC. |
| By: | /s/ Mark Gracia |
| Name: | Mark Gracia |
| Title: | Managing Director |

---

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| | |
|:---|:---|
| GOLDMAN SACHS & CO. LLC | GOLDMAN SACHS & CO. LLC |
| By: | /s/ Danielle Freeman |
| Name: | Danielle Freeman |
| Title: | Managing Director |

---

[*Signature Page to Acceleration Request*]