December 5, 2024 James Gernetzke Chief Financial Officer Exodus Movement, Inc. 15418 Weir Street, Suite #333 Omaha, NE 68137 Re: Exodus Movement, Inc. Registration Statement on Form 10-12G Filed February 28, 2024 File No. 000-56643 Dear James Gernetzke: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Crypto Assets cc: Thomas J. Kim