SEC Comment Letter for CoinShares (CSHR) — May 21, 2026
CoinShares PLC
Date: May 21, 2026 · CIK: 0002087587 · Accession: 0000000000-26-005190
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File numbers found in text: 333-295946
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<DOCUMENT> <TYPE>TEXT-EXTRACT <SEQUENCE>2 <FILENAME>filename2.txt <TEXT> May 21, 2026 Jean-Marie Mognetti Chief Executive Officer CoinShares PLC 2 Hill Street St. Helier, JE2 4UA Jersey Re: CoinShares PLC Registration Statement on Form F-1 Filed May 15, 2026 File No. 333-295946 Dear Jean-Marie Mognetti: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Komul Chaudhry at 202-551-4746 with any questions. Sincerely, Division of Corporation Finance Office of Crypto Assets </TEXT> </DOCUMENT>