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CORRESP Filing

DeFi Development Corp.
Date: June 23, 2025 · CIK: 0001805526 · Accession: 0001213900-25-056421

Offering / Registration Process

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File numbers found in text: 333-287964

Date
June 23, 2025
Author
/s/ Joseph Onorati
Form
CORRESP
Company
DeFi Development Corp.

Letter

DeFi Development Corp.

6401 Congress Avenue, Suite 250

Boca Raton, FL 33487

June 23, 2025

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: DeFi Development Corp.

Registration Statement on Form S-1

Filed June 11, 2025

File No. 333-287964

To whom it may concern:

Pursuant to Rule 461(a) under the Securities Act of 1933, as amended, DeFi Development Corp. (the " Company ") hereby respectfully requests that the effective date of the Company's Registration Statement on Form S-1 (File No. 333-287964) be accelerated by the Securities and Exchange Commission to 4:00 p.m., Eastern Time, on June 23, 2025 or as soon as practicable thereafter.

The Company requests that it be notified of such effectiveness by a telephone call to Allison Handy of Perkins Coie LLP at (206) 359-3295 and that such effectiveness also be confirmed in writing.

Sincerely,
/s/ Joseph Onorati

Show Raw Text
CORRESP
 1
 filename1.htm

 DeFi Development Corp.

 6401 Congress Avenue, Suite 250

 Boca Raton, FL 33487

 June 23, 2025

 Via EDGAR

 Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Re:
 DeFi Development Corp.

 Registration Statement on Form S-1

 Filed June 11, 2025

 File No. 333-287964

 To whom it may concern:

 Pursuant to Rule 461(a) under the Securities Act
of 1933, as amended, DeFi Development Corp. (the " Company ") hereby respectfully requests that the effective
date of the Company's Registration Statement on Form S-1 (File No. 333-287964) be accelerated by the Securities and Exchange
Commission to 4:00 p.m., Eastern Time, on June 23, 2025 or as soon as practicable thereafter.

 The Company requests that it be notified of such
effectiveness by a telephone call to Allison Handy of Perkins Coie LLP at (206) 359-3295 and that such effectiveness also be confirmed
in writing.

 Sincerely,

 /s/ Joseph Onorati

 Name: Joseph Onorati

 Title: Chief Executive Officer

 cc:
 Allison Handy, Perkins Coie LLP