SEC Comment Letter 0000000000-26-002106 to C2 Blockchain, Inc. (CBLO)

C2 Blockchain, Inc.
Date: March 2, 2026 · CIK: 0001882781 · Accession: 0000000000-26-002106

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File numbers found in text: 024-12295

Date

March 2, 2026

Author

Division of

Form

UPLOAD

Company

C2 Blockchain, Inc.

Letter

Re: C2 Blockchain, Inc. Post-Qualification Amendment to Offering Statement on Form 1-A Filed February 12, 2026 File No. 024-12295 Dear Levi Jacobson:

March 2, 2026

Levi Jacobson Chief Executive Officer C2 Blockchain, Inc. 12818 SW 8th St Unit #2008 Miami, FL 33184

We have reviewed your amendment and do not have any comments.

We will consider qualifying your offering statement at your request. If a participant in your offering is required to clear its compensation arrangements with FINRA, please have FINRA advise us that it has no objections to the compensation arrangements prior to qualification.

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 Irene Paik at 202-551-6553 or Sandra Hunter Berkheimer at 202-551- 3758 with any questions.

Sincerely,
Division of
Corporation Finance
Office of Crypto
Assets

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<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
                                                             March 2, 2026

Levi Jacobson
Chief Executive Officer
C2 Blockchain, Inc.
12818 SW 8th St Unit #2008
Miami, FL 33184

        Re: C2 Blockchain, Inc.
            Post-Qualification Amendment to Offering Statement on Form 1-A
            Filed February 12, 2026
            File No. 024-12295
Dear Levi Jacobson:

       We have reviewed your amendment and do not have any comments.

        We will consider qualifying your offering statement at your request. If
a participant in
your offering is required to clear its compensation arrangements with FINRA,
please have
FINRA advise us that it has no objections to the compensation arrangements
prior to
qualification.

        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 Irene Paik at 202-551-6553 or Sandra Hunter Berkheimer at
202-551-
3758 with any questions.

                                                             Sincerely,

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

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