[homogeneous]

Does bitfinex have any legal responsibility to its customers? What are the U.S. laws (if any) surrounding the theft of bitcoins?

[mikeyouse]

Most of what happens next depends on how they were organized and registered.

The obvious next step is that Bitfinex will have to file for bankruptcy protection. Whether people get their cash balances / other crypto / etc. back or some proportion of the remaining assets will be up to the bankruptcy trustee. The trustee will follow the law but I don't know if they were properly registered, aka where depositers fall on the list or whether any of the assets would be considered secured.

[celticninja]

they would only need to file for bankruptcy protection if they could not cover the loss from their own funds.

Right now with the price falling that could be an easier proposition tomorrow or next week.

[tempestn]

They likely also have insurance that may cover some or all of the loss.