CORRESP Filing
Fluent, Inc.
Date: Sept. 22, 2025 · CIK: 0001460329 · Accession: 0001437749-25-029591
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File numbers found in text: 333-290274
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CORRESP 1 filename1.htm flnt20250922_corresp.htm FLUENT, INC. 300 Vesey Street, 9th Floor New York, New York 10282 September 22, 2025 VIA EDGAR United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Rucha Pandit Re: Fluent, Inc. Registration Statement on Form S-3 Filed September 15, 2025 File No. 333-290274 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 be accelerated so that it will become effective at 5:00 p.m., Eastern Standard Time, on Wednesday, September 24, 2025, 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. FLUENT, INC. By: /s/ Ryan Perfit Name: Ryan Perfit Title: Chief Financial Officer