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SEC Comment Letter for Fluent, Inc. (FLNT) (CIK 0001460329) (FLNT) — Aug 16, 2019

Fluent, Inc. (FLNT) (CIK 0001460329)
Date: Aug. 16, 2019 · CIK: 0001460329 · Accession: 0000000000-19-012584

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File numbers found in text: 333-233250

Date
August 16, 2019
Author
Joshua Shainess
Form
UPLOAD
Company
Fluent, Inc. (FLNT) (CIK 0001460329)

Letter

August 16, 2019 Ryan Schulke Chief Executive Officer Fluent, Inc. 300 Vesey Street, 9th Floor New York, NY 10282 Re:Fluent, Inc. Registration Statement on Form S-3 Filed August 13, 2019 File No. 333-233250 Dear Mr. Schulke: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Joshua Shainess, Attorney-Adviser, at (202) 551-7951 with any questions. Sincerely, Division of Corporation Finance Office of Telecommunications

Show Raw Text
August 16, 2019
Ryan Schulke
Chief Executive Officer
Fluent, Inc.
300 Vesey Street, 9th Floor
New York, NY 10282
Re:Fluent, Inc.
Registration Statement on Form S-3
Filed August 13, 2019
File No. 333-233250
Dear Mr. Schulke:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  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.
            Please contact Joshua Shainess, Attorney-Adviser, at (202) 551-7951 with any questions.
Sincerely,
Division of Corporation Finance
Office of Telecommunications