SEC Comment Letter for Fluent, Inc. (FLNT) (CIK 0001460329) (FLNT) — Dec 22, 2015
Fluent, Inc. (FLNT) (CIK 0001460329)
Date: Dec. 22, 2015 · CIK: 0001460329 · Accession: 0000000000-15-059200
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Mail Stop 3720 December 22 , 2015 Aaron Solomon Chief Financial Officer IDI, Inc. 2650 North Military Trail, Suite 300 Boca Raton, Florida 33431 Re: IDI, Inc. Form 10 -K for Fiscal Year Ended December 31, 2014 Filed April 15, 2015 File No. 333 -158336 Dear Mr . Solomon : We have completed our review of your filing. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. We urge all per sons who are responsible for the accuracy and adequacy of the disclosure in the filing to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require. Sincerely, /s/ Kathleen Krebs, for Larry Spirgel Assistant Di rector AD Office 11 – Telecommunications