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DeFi Development Corp.

6401 Congress Avenue, Suite 250

Boca Raton, FL 33487

April 23, 2026

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Re:			DeFi Development Corp.
			Registration Statement on Form S-3
			Filed April 17, 2026
			File No. 333-295142

 

To whom it may concern:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, DeFi Development Corp. (the “Company”) hereby respectfully requests that the effective date of the Company’s Registration Statement on Form S-3 (File No. 333-295142) (the “Registration Statement”) be accelerated by the U.S. Securities and Exchange Commission so that the Registration Statement will become effective at 4:30 p.m., Eastern Time, on April 27, 2026, or as soon as practicable thereafter.

 

The Company requests that it be notified of such effectiveness by a telephone call to Allison Handy of Perkins Coie LLP at (206) 359-3295 and that such effectiveness also be confirmed in writing.

 

			Sincerely,
			/s/ Joseph Onorati
			Name: Joseph Onorati
			Title: Chief Executive Officer

  

cc:			Allison Handy, Perkins Coie LLP Christopher Wassman, Perkins Coie LLP

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