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CORRESP Filing

Athena Bitcoin Global
Date: May 12, 2025 · CIK: 0001095146 · Accession: 0001683168-25-003430

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File numbers found in text: 333-262629

Date
May 12, 2025
Author
/s/ Matias Goldenhörn
Form
CORRESP
Company
Athena Bitcoin Global

Letter

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 Crypto Assets

100 F Street, N.E.

Washington, D.C. 20549

Attention:

Irene Paik, Staff Attorney (202) 551-3552

David Lin, Staff Attorney (202) 551-6553

Re: Athena Bitcoin Global

Registration Statement on Form S-1, as amended

File No. 333-262629

Acceleration Request : Requested Date: May 14, 2025 Requested Time: 4:00 P.M. Eastern Standard Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Athena Bitcoin Global (the " Registrant ") hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-262629) (the " Registration Statement ") be declared effective at the "Requested Date" and "Requested Time" set forth above, or as soon thereafter as practicable, unless we or our outside counsel, Iwona J. Alami of Law Office of Iwona J. Alami, requests by telephone call to the Staff of the Division of Corporation Finance – Office of Crypto Assets of the Securities and Exchange Commission that such Registration Statement be declared effective at some other time. The Registrant hereby authorizes Iwona J. Alami of Law Office of Iwona J. Alami, to make such request on the Registrant's behalf. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.

Once the Registration Statement is effective, please orally confirm the event with our counsel, Iwona J. Alami by calling Ms. Alami at (949) 760-6880. We also respectfully request that a copy of the written order from the Securities and Exchange Commission verifying the effective time and date of the Registration Statement be sent to our counsel, Iwona J. Alami, by email at iwona@alamilawgroup.com.

Thank you for your assistance.

Very truly yours,
/s/ Matias Goldenhörn

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CORRESP
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 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 Crypto Assets

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention:

 Irene Paik, Staff Attorney (202) 551-3552

 David Lin, Staff Attorney (202) 551-6553

 Re:
 Athena Bitcoin Global

 Registration Statement on Form S-1, as amended

 File No. 333-262629

 Acceleration Request :
 Requested Date: May 14, 2025
 Requested Time: 4:00 P.M. Eastern Standard Time

 Ladies and Gentlemen:

 Pursuant to Rule 461 under the Securities Act
of 1933, as amended, Athena Bitcoin Global (the " Registrant ") hereby requests that the above-referenced Registration
Statement on Form S-1 (File No. 333-262629) (the " Registration Statement ") be declared effective at the
"Requested Date" and "Requested Time" set forth above, or as soon thereafter as practicable, unless we or our
outside counsel, Iwona J. Alami of Law Office of Iwona J. Alami, requests by telephone call to the Staff of the Division of Corporation
Finance – Office of Crypto Assets of the Securities and Exchange Commission that such Registration Statement be declared effective
at some other time. The Registrant hereby authorizes Iwona J. Alami of Law Office of Iwona J. Alami, to make such request on the Registrant's
behalf. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.

 Once the Registration Statement is effective,
please orally confirm the event with our counsel, Iwona J. Alami by calling Ms. Alami at (949) 760-6880. We also respectfully request
that a copy of the written order from the Securities and Exchange Commission verifying the effective time and date of the Registration
Statement be sent to our counsel, Iwona J. Alami, by email at iwona@alamilawgroup.com.

 Thank you for your assistance.

 Very truly yours,

 /s/ Matias Goldenhörn

 Matias Goldenhörn

 Chief Executive Officer

 cc: Iwona J. Alami