Correspondence 0001437749-24-028537 from Fluent, Inc. (FLNT)
Fluent, Inc.
Date: Sept. 5, 2024 · CIK: 0001460329 · Accession: 0001437749-24-028537
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File numbers found in text: 333-281805
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CORRESP 1 filename1.htm flnt20240905_corresp.htm FLUENT, INC. 300 Vesey Street, 9th Floor New York, New York 10282 September 5, 2024 VIA EDGAR United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Cara Wirth Re: Fluent, Inc. Registration Statement on Form S-3 Filed August 28, 2024 File No. 333-281805 Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Fluent, Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above (the “Registration Statement”) be accelerated so that it becomes effective at 5:00 p.m., Eastern Time, on September 9, 2024, or as soon thereafter as possible. Please notify Nazia Khan of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (202) 747-2651 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request. Sincerely, FLUENT, INC. By: /s/ Daniel Barsky Name: Daniel Barsky Title: General Counsel