November 22, 2024 Felicity Lewis General Counsel, Corporate Secretary Bitcoin Depot Inc. 3343 Peachtree Road NE, Suite 750 Atlanta, GA 30326 Re: Bitcoin Depot Inc. Registration Statement on Form S-3 Filed November 20, 2024 File No. 333-283353 Dear Felicity Lewis: 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 David Gessert at 202-551-2326 with any questions. Sincerely, Division of Corporation Finance Office of Crypto Assets cc: Brett Nadritch