SecProbe.io

CORRESP
 1
 filename1.htm

 May 29, 2026

 VIA EDGAR

 Division of Corporation Finance

 United States Securities and Exchange Commission

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention:
 Komul Chaudhry

 Re:
 CoinShares PLC

 Registration Statement on Form F-1

 File No. 333-295946

 Acceleration Request

 Requested Date: Tuesday, June 2, 2026

 Requested Time: 4:00 P.M. Eastern Time

 Ladies and Gentlemen:

 Pursuant to Rule 461 under
the Securities Act of 1933, as amended, CoinShares PLC (the " Registrant ") hereby requests that the above-referenced
Registration Statement on Form F-1 (File No. 333-295946) (the " Registration Statement ") be declared effective
at the "Requested Date" and "Requested Time" set forth above, or as soon as practicable thereafter, or at such
later time as the Registrant or its counsel may orally request (the " Registration Statement Acceleration Request ")
via telephone call to the staff (the " Staff ") of the Division of Corporation Finance of the Securities and Exchange
Commission (the " Commission "). The Registrant hereby authorizes Joel Rubinstein of White & Case LLP,
counsel for the Registrant, to make such request on the Registrant's behalf.

 We request that we be notified
of the effectiveness of the Registration Statement to Joel Rubinstein of White & Case LLP (US) by telephone: (212) 819-7642 or by
email: joel.rubinstein@whitecase.com. Thank you for your assistance.

 Very truly yours,

 /s/ Jean-Marie Mognetti

 Jean-Marie Mognetti

 Chief Executive Officer

 cc:
 Joel Rubinstein (White & Case LLP)

CORRESP
 1
 filename1.htm

 May 27, 2026

 VIA EDGAR

 Division of Corporation Finance

 United States Securities and Exchange Commission

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention:
 Komul Chaudhry

 Re:
 CoinShares PLC

 Registration Statement on Form F-1

 File No. 333-295946

 Withdrawal of Acceleration Request

 Ladies and Gentlemen:

 Reference
is made to our letter, filed as correspondence via EDGAR on May 22, 2026, in which we requested that the above-referenced Registration
Statement be declared effective at 4:00 p.m. Eastern Time on May 27, 2026, or as soon thereafter as practicable (the "Effective
Time"), in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that the Registration
Statement be declared effective at the Effective Time and we hereby formally withdraw our request for acceleration of the effective date.

 If
you have any questions, please call Joel Rubinstein of White & Case LLP at (212)
819-7642 .

 Very truly yours,

 /s/ Jean-Marie Mognetti

 Jean-Marie Mognetti

 Chief Executive Officer

 cc:
 Joel Rubinstein (White & Case LLP)

CORRESP
 1
 filename1.htm

 May 22, 2026

 VIA EDGAR

 Division of Corporation Finance

 United States Securities and Exchange Commission

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention:
 Komul Chaudhry

 Re:
 CoinShares PLC

 Registration Statement on Form F-1

 File No. 333-295946

 Acceleration Request

 Requested Date: Wednesday, May 27, 2026

 Requested Time: 4:00 P.M. Eastern Time

 Ladies and Gentlemen:

 Pursuant to Rule 461 under
the Securities Act of 1933, as amended, CoinShares PLC (the " Registrant ") hereby requests that the above-referenced
Registration Statement on Form F-1 (File No. 333-295946) (the " Registration Statement ") be declared effective
at the "Requested Date" and "Requested Time" set forth above, or as soon as practicable thereafter, or at such
later time as the Registrant or its counsel may orally request (the " Registration Statement Acceleration Request ")
via telephone call to the staff (the " Staff ") of the Division of Corporation Finance of the Securities and Exchange
Commission (the " Commission "). The Registrant hereby authorizes Joel Rubinstein of White & Case LLP
(US), counsel for the Registrant, to make such request on the Registrant's behalf.

 We request that we be notified
of the effectiveness of the Registration Statement to Joel Rubinstein of White & Case LLP (US) by telephone: ​(2​1​2)​
​819-7642 or by email: joel.rubinstein@whitecase.com. Thank you for your assistance.

 Very truly yours,

 /s/ Jean-Marie Mognetti

 Jean-Marie Mognetti

 Chief Executive Officer

 cc:
 Joel Rubinstein (White & Case LLP)

<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>