Correspondence 0001628280-26-035674 from Galaxy Digital Inc. (GLXY)
Galaxy Digital Inc.
Date: May 15, 2026 · CIK: 0001859392 · Accession: 0001628280-26-035674
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295720
Letter
Document Galaxy Digital Inc. 300 Vesey Street New York, New York 10282 May 15, 2026 VIA EDGAR Komul Chaudhry Office of Crypto Assets Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Galaxy Digital Inc. — Registration Statement on Form S-3 (File No. 333-295720) — Request for Acceleration of Effective Date To the addressee set forth above: Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, on behalf of Galaxy Digital Inc. (the “Company”), respectfully requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-295720) (the “Registration Statement”) referred to above be accelerated so that the Registration Statement will become effective at 4:00 P.M. Eastern Time on May 19, 2026, or as soon as practicable thereafter. If you have any questions or require additional information, please contact Brittany Ruiz of Latham & Watkins LLP at (212) 906-1669. Thank you for your assistance and cooperation in this matter. Sincerely, GALAXY DIGITAL INC. By: /s/ Heather Houston Name: Heather Houston Title: Deputy General Counsel & Corporate Secretary cc: Heather L. Houston, Galaxy Digital Inc. Frances Fuqua, Galaxy Digital Inc. Alice Longenbach, Galaxy Digital Inc. Keith Halverstam, Latham & Watkins LLP Brittany Ruiz, Latham & Watkins LLP
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CORRESP 1 filename1.htm Document Galaxy Digital Inc. 300 Vesey Street New York, New York 10282 May 15, 2026 VIA EDGAR Komul Chaudhry Office of Crypto Assets Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Re: Galaxy Digital Inc. — Registration Statement on Form S-3 (File No. 333-295720) — Request for Acceleration of Effective Date To the addressee set forth above: Pursuant to Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, on behalf of Galaxy Digital Inc. (the “Company”), respectfully requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-295720) (the “Registration Statement”) referred to above be accelerated so that the Registration Statement will become effective at 4:00 P.M. Eastern Time on May 19, 2026, or as soon as practicable thereafter. If you have any questions or require additional information, please contact Brittany Ruiz of Latham & Watkins LLP at (212) 906-1669. Thank you for your assistance and cooperation in this matter. Sincerely, GALAXY DIGITAL INC. By: /s/ Heather Houston Name: Heather Houston Title: Deputy General Counsel & Corporate Secretary cc: Heather L. Houston, Galaxy Digital Inc. Frances Fuqua, Galaxy Digital Inc. Alice Longenbach, Galaxy Digital Inc. Keith Halverstam, Latham & Watkins LLP Brittany Ruiz, Latham & Watkins LLP