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 Simpson Thacher & Bartlett LLP

 425 LEXINGTON AVENUE

 NEW YORK, NY 10017-3954

 TELEPHONE: +1-212-455-2000

 FACSIMILE: +1-212-455-2502

 VIA EDGAR

 March 27, 2025

 VIA EDGAR

 Ms. Lulu Chang and Mr. J. Nolan McWilliams

 Division of Corporation Finance

 Office of Crypto Assets

 Securities and Exchange Commission

 100 F Street, N.E.

 Washington D.C. 20549

 Re: Coincheck Group N.V.

 Registration Statement on Form F-1

 Filed January 28, 2025

 File No. 333-284537

 Dear Ms. Chang and Mr. McWilliams:

 On behalf of Coincheck Group
N.V. (the "Company" or "Coincheck"), I am hereby responding to the comments of the staff (the "Staff")
of the U.S. Securities and Exchange Commission contained in your letter dated February 5, 2025, relating to the above-referenced Registration
Statement on Form F-1 (the "January Form F-1"). Our responses are named and numbered to correspond with the names and numbers
of the comments contained in your letter. For your convenience, we have included a copy of the text of your comment in bold above each
of our responses.

 Registration Statement on Form F-1

 Cover Page

 1. Comment:

 Please disclose on the cover page
the price that each Selling Securityholder paid for their Ordinary Shares, Private Warrants, and Ordinary Shares issuable upon the exercise
of Private Warrants being offered for resale. Highlight any differences in the current trading price, the prices that the Selling Securityholders
acquired their shares and warrants, and the price that the public securityholders acquired their shares and warrants. Disclose that public
securityholders may not experience a rate of return similar to that of the Selling Securityholders because of differences in respective
purchase prices and the current trading price. Quantify the potential profit the Selling Securityholders will earn based on the current
trading price and revise your risk factor disclosure as necessary.

 Response:

 In response to the Staff's comment, the Company revised the disclosure on the cover page and pages 51 and 52 of the Revised Registration
Statement.

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 2. Comment:

 You state that if the trading price
of the Ordinary Shares is less than $11.50, you expect warrantholders will not exercise their warrants. Please place this disclosure in
context by disclosing the market price of the Ordinary Shares as of the most recent practicable date. Similarly revise the prospectus
summary, risk factors, MD&A and use of proceeds section.

 Response:

 In response to the Staff's comment, the Company revised the disclosure on the cover page and pages 11, 43, 51, 52, 67, 90, 94 and
174 of the Revised Registration Statement.

 Risk Factors

 Risks Related to Our Securities

 The Ordinary Shares being registered in this prospectus, page 53

 3. Comment:

 Please illustrate the risks of negative
pressure on the public trading price of the Ordinary Shares posed by the potential sales of shares under this registration statement by
disclosing the purchase price of the securities being offered for resale. Also disclose that private investors have an incentive to sell
because they will still profit on sales because they purchased their shares at a lower price than public investors, even though the current
trading price of the Ordinary Shares is below the SPAC IPO price.

 Response:

 In response to the Staff's comment, the Company revised the disclosure on the cover page and pages 51 and 52 of the Revised Registration
Statement.

 Management's Discussion and Analysis
of Financial Condition and Results of Operations

 Liquidity and Capital Resources, page 95

 4. Comment:

 We note that it is unlikely you
will receive significant proceeds from exercises of the Warrants given the disparity between the exercise price of the Warrants and the
current trading price of the Ordinary Shares. Please address in your discussion of capital resources any changes in your liquidity position
since the Business Combination. If you are likely to have to seek additional capital, discuss the effect of this offering on your ability
to raise additional capital.

 Response:

 In response to the Staff's comment, the Company revised the disclosure on pages 90, 93 and 94 of the Revised Registration Statement.

 * * * * * * *

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 Please do not hesitate to call Mark Brod at (212)
455-2163 with any questions or further comments regarding the Registration Statement or if you wish to discuss any of the above responses.

 Very truly yours,

 /s/ Simpson Thacher & Bartlett LLP

 Simpson Thacher & Bartlett LLP

 cc: Coincheck Group N.V.

 Gary A. Simanson

 Jason Sandberg

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