CORRESP Filing
Athena Bitcoin Global
Date: May 12, 2025 · CIK: 0001095146 · Accession: 0001683168-25-003404
AI Filing Summary & Sentiment
File numbers found in text: 333-262629
Referenced dates: August 13, 2021
Show Raw Text
CORRESP 1 filename1.htm Athena Bitcoin Global 1 SE 3rd Avenue, Suite 2740 Miami, Florida 33131 May 12, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Irene Paik, Staff Attorney (202) 551-6553 David Lin, Staff Attorney (202) 551-6553 Re: Athena Bitcoin Global Registration Statement on Form S-1 Filed February 10, 2022 File No. 333-262629 Dear Ms. Paik and Mr. Lin: Athena Bitcoin Global (the " Company ") hereby responds to the Staff's additional supplemental response request regarding the following former comment issued by the Staff and the Company's response in the letter dated August 13, 2021 responding to the Staff's comments: Athena Bitcoin Global Draft Registration Statement on Form S-1 Submitted May 5, 2021 CIK No. 0001095146 General 53. Please supplementally provide us with copies of all written communications, as defined in Rule 405 under the Securities Act, that you, or anyone authorized to do so on your behalf, present to potential investors in reliance on Section 5(d) of the Securities Act, whether or not they retain copies of the communications. Please contact the staff member associated with the review of this submission to discuss how to submit the materials, if any, to us for our review. In response to Staff's comments, please be advised that the Company hereby confirms that is has not used written communications, as defined in Rule 405 under the Securities Act, or anyone authorized to do so on the Company's behalf, present to potential investors in reliance on Section 5(d) of the Securities Act. We trust that this response satisfactorily responds to your request. Should you require further information, please contact our legal counsel Iwona J. Alami at (949) 760-6880. Very truly yours. By: /s/ Matias Goldenhorn Chief Executive Officer cc: Iwona Alami, Esq.