December 27, 2022
Division of Corporation Finance
Office of Real Estate & Construction
Securities and Exchange Commission
Washington, DC 20549
Attn:
Mr. Howard J. Efron
| Re: | Crypto 1 Acquisition Corp |
| Form 10-K for the Year Ended December 31, 2021 Filed March 31, 2022 | |
| File No. 001-41124 |
Dear Howard,
We have received your previous communications and as noted have spoken with you in previous phone calls on it. Without commenting specifically on the reasonable requests made, our detailed response has been preempted by the decision – due to market conditions -- to return the Trust monies to the shareholders now, de-list, and to proceed to thereafter close the company as soon as practical.
To this end we have filed:
| · | a Form 8K detailing the public announcement of returning money to shareholders on December 9th, and | |
| · | a Form 25 to process the delisting of the company as of December 21st. |
We plan to file a Form 15 shortly as part of the process to wind down the Company in an orderly fashion which will proceed apace.
Please thus consider this our formal response. We thank you for your courtesy and understanding throughout our discussions.
Sincerely,
| /s/ David Hytha | |
| David Hytha | |
| Chief Financial Officer |
Attachments
| CC: | Jon Talcott, Nelson Mullins LLP |
| Peter Strand, Nelson Mullins LLP |
Crypto 1 Acquisition Corp 1221 Brickell Avenue Suite 900 Miami Florida 33131 USA
www.crypto1.vip