CORRESP Filing
BTC Development Corp.
Date: Sept. 26, 2025 · CIK: 0002042292 · Accession: 0001213900-25-092169
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-289705
Letter
BTC Development Corp.
2929 Arch Street, Suite 1703
Philadelphia, PA 19104
September 26, 2025
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Babette Cooper Pearlyne Paulemon
Re: BTC Development Corp. Registration Statement on Form S-1 File No. 333-289705
Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, BTC Development Corp. (the "Registrant") respectfully requests that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that the same will become effective at 4:00 PM ET on Monday September 29, 2025, or as soon thereafter as is practicable.
The Registrant hereby authorizes Rahul K. Patel, of Morgan, Lewis & Bockius LLP to orally modify or withdraw this request for acceleration.
Please contact Rahul K. Patel at +1.212.309.6862 or rahul.patel@morganlewis.com with any questions you may have concerning this request, and please notify them when this request for acceleration has been granted.
Very truly yours,
BTC Development Corp.
By: /s/ Robert Maxwell Smeal
Name: Robert Maxwell Smeal
Title: Chief Financial Officer
Show Raw Text
CORRESP 1 filename1.htm BTC Development Corp. 2929 Arch Street, Suite 1703 Philadelphia, PA 19104 September 26, 2025 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F. Street, N.E. Washington, D.C. 20549 Attention: Babette Cooper Pearlyne Paulemon Re: BTC Development Corp. Registration Statement on Form S-1 File No. 333-289705 Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, BTC Development Corp. (the "Registrant") respectfully requests that the effective date of the above-referenced Registration Statement on Form S-1 be accelerated so that the same will become effective at 4:00 PM ET on Monday September 29, 2025, or as soon thereafter as is practicable. The Registrant hereby authorizes Rahul K. Patel, of Morgan, Lewis & Bockius LLP to orally modify or withdraw this request for acceleration. Please contact Rahul K. Patel at +1.212.309.6862 or rahul.patel@morganlewis.com with any questions you may have concerning this request, and please notify them when this request for acceleration has been granted. Very truly yours, BTC Development Corp. By: /s/ Robert Maxwell Smeal Name: Robert Maxwell Smeal Title: Chief Financial Officer