SEC Comment Letter 0000000000-24-009990 to Fluent, Inc. (FLNT)
Fluent, Inc.
Date: Sept. 4, 2024 · CIK: 0001460329 · Accession: 0000000000-24-009990
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-281805
Letter
September 4, 2024 Donald Patrick Chief Executive Officer Fluent, Inc. 300 Vesey Street, 9th Floor New York, New York 10282 Re:Fluent, Inc. Registration Statement on Form S-3 Filed August 28, 2024 File No. 333-281805 Dear Donald Patrick: 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 Cara Wirth at 202-551-7127 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Nazia J. Khan
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September 4, 2024
Donald Patrick
Chief Executive Officer
Fluent, Inc.
300 Vesey Street, 9th Floor
New York, New York 10282
Re:Fluent, Inc.
Registration Statement on Form S-3
Filed August 28, 2024
File No. 333-281805
Dear Donald Patrick:
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 Cara Wirth at 202-551-7127 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Nazia J. Khan