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SEC Company Response from Fluent, Inc. (FLNT) (CIK 0001460329) (FLNT) — Jun 29, 2016

Fluent, Inc. (FLNT) (CIK 0001460329)
Date: June 29, 2016 · CIK: 0001460329 · Accession: 0001193125-16-636592

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File numbers found in text: 333-212109

Date
June 29, 2016
Author
/s/ Joshua Weingard
Form
CORRESP
Company
Fluent, Inc. (FLNT) (CIK 0001460329)

Letter

IDI, INC.

2650 North Military Trail, Suite 300

Boca Raton, FL 33431

(561) 757-4000

June 29, 2016

VIA EDGAR AND E-MAIL

Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

Re:

IDI, Inc.

Registration Statement on Form S-3

File No. 333-212109

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), IDI, Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated to 4:00 p.m., Eastern Time, on Friday, July 1, 2016, or as soon thereafter as practicable.

In making its request, the Company acknowledges that:

(i) should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, that act will not foreclose the Commission from taking any action with respect to the filing;

(ii) the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosures in the Registration Statement;

(iii) the Company may not assert staff comments or the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States; and

(iv) the Company is aware of its obligations under the Act, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed public offering of the securities specified in the Registration Statement.

Please call Michael Francis at Akerman LLP at (305) 982-5581 as soon as the Registration Statement has been declared effective.

Thank you for your courtesy and cooperation.

Sincerely,
/s/ Joshua Weingard

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CORRESP
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CORRESP

 IDI, INC.

2650 North Military Trail, Suite 300

Boca Raton, FL 33431

(561) 757-4000

 June 29, 2016

VIA EDGAR AND E-MAIL

 Securities and Exchange
Commission

 100 F. Street, N.E.

 Washington, D.C. 20549

 Re:

IDI, Inc.

Registration Statement on Form S-3

File No. 333-212109

 Ladies and Gentlemen:

 Pursuant
to Rule 461 under the Securities Act of 1933, as amended (the “Act”), IDI, Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 be accelerated to
4:00 p.m., Eastern Time, on Friday, July 1, 2016, or as soon thereafter as practicable.

 In making its request, the Company acknowledges that:

(i)
should the Commission or the staff, acting pursuant to delegated authority, declare the Registration Statement effective, that act will not foreclose the Commission from taking any action with respect to the filing;

(ii)
the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective does not relieve the Company from its full responsibility for the adequacy and
accuracy of the disclosures in the Registration Statement;

(iii)
the Company may not assert staff comments or the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States; and

(iv)
the Company is aware of its obligations under the Act, and the Securities Exchange Act of 1934, as amended, as they relate to the proposed public offering of the securities specified in the Registration Statement.

 Please call Michael Francis at Akerman LLP at (305) 982-5581 as soon as the Registration Statement has been declared effective.

Thank you for your courtesy and cooperation.

 Sincerely,

/s/ Joshua Weingard

 Joshua Weingard

Corporate Counsel

 Cc:

Emily Drazen (Securities and Exchange Commission)

Michael Francis (Akerman LLP)