BTCS Inc. — Regulatory Filings 2018

Nov 2, 2018

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BTCS Inc.

9466 Georgia Avenue #124

Silver Spring, MD 20901

November 2, 2018

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Jan Woo

Re:
Registration
Statement on Form S-1
Filed
October 31, 2018
File
No. 333-219893

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, BTCS Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 4:00pm, Eastern Time, on November 5, 2018, or as soon thereafter as possible.

We hereby acknowledge that:

| ● | should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; | | --- | --- | | ● | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and | | ● | the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |

| Very

truly yours,
By:	/s/
Charles Allen
Name:	Charles
Allen
Title:	Chief
Executive Officer

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