CORRESP Filing
Athena Bitcoin Global
Date: June 30, 2025 · CIK: 0001095146 · Accession: 0001683168-25-004826
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-288284
Letter
Re: Athena Bitcoin Global Form S-1 Registration Statement
Athena Bitcoin Global
1 SE 3rd Avenue Suite 2740
Miami, FL 33131
June 30, 2025
Division of Corporation Finance VIA EDGAR
U.S. Securities and Exchange Commission
Washington D.C. 20549
Initially Filed June 24, 2025
File No. 333-288284
Acceleration Request
Request Date : Wednesday, July 2, 2025
Request Time : 4:30 p.m. Eastern Time (or as soon thereafter as practicable)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Athena Bitcoin Global (the " Registrant ") hereby requests that the United States Securities and Exchange Commission (the " Commission ") take appropriate action to cause the above-captioned Registration Statement (the " Registration Statement ") to become effective at 4:30 p.m. Eastern Standard Time, Wednesday, July 2, 2025, or as soon thereafter as practicable. This request for acceleration amends, restates and supersedes in its entirety the previously submitted acceleration request filed with the Commission on June 27, 2025 and is being filed to change the requested effective date from July 1, 2025 to July 2, 2025.
Please contact Mr. David M. Loev of The Loev Law Firm, PC at (832) 930-6432, with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.
Very truly yours,
/s/ Matias Goldenhörn
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CORRESP 1 filename1.htm Athena Bitcoin Global 1 SE 3rd Avenue Suite 2740 Miami, FL 33131 June 30, 2025 Division of Corporation Finance VIA EDGAR U.S. Securities and Exchange Commission Washington D.C. 20549 Re: Athena Bitcoin Global Form S-1 Registration Statement Initially Filed June 24, 2025 File No. 333-288284 Acceleration Request Request Date : Wednesday, July 2, 2025 Request Time : 4:30 p.m. Eastern Time (or as soon thereafter as practicable) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Athena Bitcoin Global (the " Registrant ") hereby requests that the United States Securities and Exchange Commission (the " Commission ") take appropriate action to cause the above-captioned Registration Statement (the " Registration Statement ") to become effective at 4:30 p.m. Eastern Standard Time, Wednesday, July 2, 2025, or as soon thereafter as practicable. This request for acceleration amends, restates and supersedes in its entirety the previously submitted acceleration request filed with the Commission on June 27, 2025 and is being filed to change the requested effective date from July 1, 2025 to July 2, 2025. Please contact Mr. David M. Loev of The Loev Law Firm, PC at (832) 930-6432, with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted. Very truly yours, /s/ Matias Goldenhörn Matias Goldenhörn Chief Executive Officer