Correspondence 0001193125-24-026687 from Cardlytics, Inc. (CDLX) (CIK 0001666071) (CDLX)
Cardlytics, Inc. (CDLX) (CIK 0001666071)
Date: Feb. 7, 2024 · CIK: 0001666071 · Accession: 0001193125-24-026687
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File numbers found in text: 333-276738
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CORRESP 1 filename1.htm CORRESP CARDLYTICS, INC. 675 Ponce de Leon Avenue NE, Suite 4100 Atlanta, Georgia 30308 (888) 798-5802 February 7, 2024 Via EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance Office of Technology 100 F Street, N.E. Washington, D.C. 20549 Re: Cardlytics, Inc. Registration Statement on Form S-3 File No. 333-276738 Ladies and Gentlemen: In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the “Registrant”) hereby requests that the U.S. Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-referenced Registration Statement on Form S-3 (File No. 333-276738) (the “Registration Statement”) to become effective on Friday, February 9, 2024, at 4:00 p.m., Eastern Time, or as soon as practicable thereafter, or at such later time as the Registrant may orally request via telephone call to the staff of the Commission (the “Staff”). The Registrant hereby authorizes Mark Ballantyne of Cooley LLP, counsel to the Registrant, to make such request on its behalf. Once the Registration Statement has been declared effective, please orally confirm that event with Mark Ballantyne of Cooley LLP, counsel to the Registrant, at (703) 456-8084, or, in his absence, Trey Reilly of Cooley LLP at (212) 479-6502. Very truly yours, CARDLYTICS, INC. By: /s/ Nick Lynton Name: Nick Lynton Title: Chief Legal and Privacy Officer cc: Mark Ballantyne, Cooley LLP Trey Reilly, Cooley LLP