Bitcoin Depot Inc.

3343 Peachtree Road NE, Suite 750

Atlanta, GA 30326

 

November 25, 2024

 

 

Division of Corporation Finance

U.S. Securities and Exchange Commission

Office of Manufacturing

100 F Street, N.E.

Washington, D.C. 20549

Attention: Jay Ingram and Erin Donahue

 

RE: Bitcoin Depot Inc. Registration Statement on Form S-3 (File No. 333-283353)

 

Ladies and Gentlemen:

Reference is made to the Registration Statement on Form S-3 (No. 333-283353) of Bitcoin Depot Inc., a Delaware corporation (the “Company”), initially filed with the Securities and Exchange Commission (the “Commission”) on November 20, 2024 (the “Registration Statement”).

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the effective date of the above-referenced Registration Statement be accelerated so that the Registration Statement may become effective at 9:00 a.m. Eastern Time on November 26, 2024, or as soon as practicable thereafter or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Commission.

Once the Registration Statement is effective, please orally confirm the event with our counsel, Milbank LLP, by calling Brett Nadritch at (212) 530-5301, and then send written confirmation to the addressees listed on the cover of the Registration Statement.

Thank you for your assistance in this matter.

 

[Signature page follows]

41789.00200


 

 

Very truly yours,

Bitcoin Depot, Inc.

 

 

By:

/s/ Scott Buchanan

Name:

Scott Buchanan

Title:

Chief Financial Officer