Correspondence 0001213900-24-104548 from FlexShopper, Inc. (FPAY) (CIK 0001397047)
FlexShopper, Inc. (FPAY) (CIK 0001397047)
Date: Dec. 2, 2024 · CIK: 0001397047 · Accession: 0001213900-24-104548
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File numbers found in text: 333-282857
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CORRESP
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filename1.htm
EMAIL: SFELDMAN@OLSHANLAW.COM
DIRECT DIAL: 212.451.2234
December 2, 2024
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: FlexShopper, Inc.
Rule 424(b) Prospectus relating to Registration
Statement
on Form S-1 (File No. 333-282857)
Ladies and Gentlemen:
On behalf of FlexShopper, Inc., a Delaware corporation,
we hereby submit in electronic format for filing with the U.S. Securities and Exchange Commission (the “Commission”), pursuant
to the Securities Act of 1933, as amended (the “Securities Act”), and Rule 101(a)(1)(i) of Regulation S-T, one copy of the
final prospectus relating to FlexShopper’s Registration Statement on Form S-1 (the “Registration Statement”). This prospectus
is filed as part of the Registration Statement pursuant to the requirements of Rule 424(b) under the Securities Act. In accordance with
paragraph (e) of that Rule, the prospectus has been marked in the upper right corner to indicate that it is being filed pursuant to Rule
424(b)(3) and that the file number of the Registration Statement to which it relates is No. 333-282857.
Should any member of the Commission’s staff
have any questions concerning the enclosed materials or desire any further information, please do not hesitate to contact H. Russell Heiser
Jr., Chief Executive Officer of FlexShopper, Inc. (tel.: (561) 419-2919), or me (tel.: (212) 451-2234).
Very truly yours,
/s/ Spencer G. Feldman
Spencer G. Feldman
Enclosures
cc: H. Russell Heiser Jr.
Rucha Pandit, Esq.
Division of Corporation Finance
Office of Trade & Services