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Correspondence 0001683168-24-003579 from LendingTree, Inc. (TREE) (CIK 0001434621) (TREE)

LendingTree, Inc. (TREE) (CIK 0001434621)
Date: May 16, 2024 · CIK: 0001434621 · Accession: 0001683168-24-003579

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File numbers found in text: 001-34063

Referenced dates: May 3, 2024

Date
December 31, 2023
Author
/s/ Lindsay H. Ferguson
Form
CORRESP
Company
LendingTree, Inc. (TREE) (CIK 0001434621)

Letter

VIA EDGAR Division of Corporation Finance Office of Energy & Transportation Attention: John Cannarella Form 10-K for Fiscal Year Ended December 31, 2023 Filed February 29, 2024 Comment Letter dated May 3, 2024 File No. 001-34063

Dear Messrs. Cannarella and Hiller:

Our firm represents LendingTree, Inc. (the “Company”). On behalf of the Company, reference is made to the letter from the Staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) dated May 3, 2024, containing comments to the above referenced filing (the “Comment Letter”). As discussed with Mr. Cannarella, due to the Company’s desire to provide a comprehensive response to the Comment Letter, the Company requests additional time to respond. The Company intends to provide a response to the Commission on or before May 31, 2024. Thank you for this courtesy.

Please contact the undersigned at 469-391-7441 should you require any additional information regarding this matter.

Very truly yours,
/s/ Lindsay H. Ferguson

Show Raw Text
CORRESP
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filename1.htm

  Sheppard, Mullin, Richter & Hampton LLP

12275 El Camino Real, Suite 100

San Diego, California 92130

858.720.8900 main

858.509.3691 fax

www.sheppardmullin.com

May 16 2024

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Energy & Transportation

100 F Street N.E.

Washington, D.C. 20549

  Attention:
  John Cannarella

  Karl
Hiller

    Re:
    LendingTree, Inc.

    Form 10-K for Fiscal Year Ended December 31, 2023

    Filed February 29, 2024

    Comment Letter dated May 3, 2024

    File No. 001-34063

Dear Messrs. Cannarella and Hiller:

Our firm represents LendingTree,
Inc. (the “Company”). On behalf of the Company, reference is made to the letter from the Staff of the Division of Corporation
Finance of the Securities and Exchange Commission (the “Commission”) dated May 3, 2024, containing comments to the
above referenced filing (the “Comment Letter”). As discussed with Mr. Cannarella, due to the Company’s desire
to provide a comprehensive response to the Comment Letter, the Company requests additional time to respond. The Company intends to provide
a response to the Commission on or before May 31, 2024. Thank you for this courtesy.

Please contact the undersigned
at 469-391-7441 should you require any additional information regarding this matter.

Very truly yours,

/s/ Lindsay H. Ferguson

Lindsay H. Ferguson

for SHEPPARD, MULLIN, RICHTER & HAMPTON llp

cc: Douglas Lebda

SMRH:4860-5858-9886.2