September 11, 2019

Charles W., Allen
Chief Executive Officer
BTCS Inc.
9466 Georgia Avenue #124
Silver Spring, MD 20901

       Re: BTCS Inc.
           Registration Statement on Form S-1
           Filed September 5, 2019
           File No. 333-233638

Dear Mr. W.:

       We have limited our review of your registration statement to those
issues we have
addressed in our comments. In some of our comments, we may ask you to provide
us with
information so we may better understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments.

Registration Statement on Form S-1 filed September 5, 2019

General

1.     We note that you previously registered a resale offering by Cavalry Fund
I, LP on Form S-
       1 that was declared effective on May 28, 2019 (file no. 333-231586). The
prospectus
       supplement filed August 28, 2019 also appears to indicate that Cavalry
Fund I, LP has
       completed the resale of all of the securities registered under this
prior registration
       statement. Given the prior offering by Cavalry Fund I, LP and the amount
being
       registered with the current registration statement, the transaction
appears to be a primary
       offering. Because you are not eligible to conduct a primary offering on
Form S-3, you are
       not eligible to conduct a primary at-the-market offering under Rule
415(a)(4). Please tell
       us the date on which Cavalry Fund I, LP and its affiliates completed the
resale of all of the
       securities registered under the prior registration statement. Please
revise your current
 Charles W., Allen
BTCS Inc.
September 11, 2019
Page 2
       registration statement to register no greater than one-third of the
number of the company's
       outstanding shares held by non-affiliates. Please note that the
one-third calculation may
       need to include shares registered for resale under the prior Form S-1
depending on the
       amount remaining on the prior Form S-1 and the date of the last sale
under the prior Form
       S-1.
        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.

        Refer to Rule 461 regarding requests for acceleration. Please allow
adequate time for us
to review any amendment prior to the requested effective date of the
registration statement.

      Please contact Mitchell Austin, Staff Attorney, at (202) 551-3574 or, in
his absence, Jan
Woo, Legal Branch Chief, at (202) 551-3453 with any questions.



                                                            Sincerely,

FirstName LastNameCharles W., Allen                         Division of
Corporation Finance
                                                            Office of
Information Technologies
Comapany NameBTCS Inc.
                                                            and Services
September 11, 2019 Page 2
cc:       Brian S. Bernstein, Esq.
FirstName LastName