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UPLOAD Filing

DeFi Development Corp. (DFDV, DFDVW, DFUKF) (CIK 0001805526)
Date: April 22, 2026 · CIK: 0001805526 · Accession: 0000000000-26-004094

Regulatory Compliance Offering / Registration Process Financial Reporting

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File numbers found in text: 333-295142

Date
April 22, 2026
Author
Division of
Form
UPLOAD
Company
DeFi Development Corp. (DFDV, DFDVW, DFUKF) (CIK 0001805526)

Letter

Re: DeFi Development Corp. Registration Statement on Form S-3 Filed April 17, 2026 File No. 333-295142 Dear Joseph Onorati:

April 22, 2026

Joseph Onorati Chief Executive Officer and Chairman DeFi Development Corp. 6401 Congress Avenue, Suite 250 Boca Raton, FL 33487

This is to advise you that we have not reviewed and will not review your registration statement.

Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff.

Please contact Komul Chaudhry at 202-551-4746 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Crypto
Assets

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
                                                           April 22, 2026

Joseph Onorati
Chief Executive Officer and Chairman
DeFi Development Corp.
6401 Congress Avenue, Suite 250
Boca Raton, FL 33487

       Re: DeFi Development Corp.
           Registration Statement on Form S-3
           Filed April 17, 2026
           File No. 333-295142
Dear Joseph Onorati:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

        Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you
that the company and its management are responsible for the accuracy and
adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Komul Chaudhry at 202-551-4746 with any questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Crypto
Assets
</TEXT>
</DOCUMENT>