# EDGAR Filing Document

**Accession Number:** 0002055592
**File Stem:** 0001104659-25-089162
**Filing Date:** 2025-9
**Character Count:** 3259
**Document Hash:** c7395a35972b55e0e2046359cac58910
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001104659-25-089162.hdr.sgml**: 20260114

**ACCESSION NUMBER**: 0001104659-25-089162

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250910

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Gemini Space Station, Inc.
- **CENTRAL INDEX KEY:** 0002055592
- **STANDARD INDUSTRIAL CLASSIFICATION:** [6221]
- **ORGANIZATION NAME:** 09 Crypto Assets
- **EIN:** 000000000
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 600 THIRD AVENUE, 2ND FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10016
- **BUSINESS PHONE:** (646) 751-4401

**MAIL ADDRESS:**
- **STREET 1:** 600 THIRD AVENUE, 2ND FLOOR
- **CITY:** NEW YORK
- **STATE:** NY
- **ZIP:** 10016

Goldman Sachs & Co. LLC

200 West Street

New York, New York 10282

Citigroup Global Markets Inc.

388 Greenwich Street

New York, New York 10013

September 10, 2025

**<u>VIA EMAIL & EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Finance

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| Attention: | Kate Tillan |
|  | Robert Telewicz |
|  | David Lin |
|  | Irene Paik |

---

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| | |
|:---|:---|
| **Re:** | **Gemini Space Station, Inc.** |
|  | **Registration Statement on Form S-1** |
|  | **Registration File No. 333-289665** |

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Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended (the "***Act***"), we, the representatives of the several underwriters (the "Representatives"), hereby join in the request of Gemini Space Station, Inc. (the "***Company***") for acceleration of the effective date of the above-referenced Registration Statement on Form S-1, as amended, so that it will be declared effective at 4:00 PM Eastern Daylight Time, on September 11, 2025 or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Skadden, Arps, Slate, Meagher & Flom LLP, may orally request via telephone call that such Registration Statement be declared effective.

Pursuant to Rule 460 under the Act, please be advised 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 the Representatives, each confirm on behalf of ourselves and the other participating underwriters that we have complied and will comply with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issuance.

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| GOLDMAN SACHS & CO. LLC CITIGROUP GLOBAL MARKETS INC. | GOLDMAN SACHS & CO. LLC CITIGROUP GLOBAL MARKETS INC. |
|  | GOLDMAN SACHS & CO. LLC |
| By: | /s/ Danielle Freeman |
|  | Name: Danielle Freeman |
|  | Title: Managing Director |

---

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

---

*[Signature Page to Acceleration Request – Underwriters]*