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Correspondence 0001140361-23-025083 from SpringBig Holdings, Inc. (SBIG)

SpringBig Holdings, Inc.
Date: May 16, 2023 · CIK: 0001801602 · Accession: 0001140361-23-025083

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File numbers found in text: 333-271353

Date
May 16, 2023
Author
/s/ Paul Sykes
Form
CORRESP
Company
SpringBig Holdings, Inc.

Letter

SpringBig Holdings, Inc.

621 NW 53rd Street

Suite 260

Boca Raton, Florida 33487

May 16, 2023

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

Attention:

Kyle Wiley

Jan Woo

Re:

SpringBig Holdings, Inc.

Registration Statement on Form S-1

File No. 333-271353

Ladies and Gentlemen:

Reference is made to our letter, filed as correspondence via EDGAR on May 11, 2023, in which we requested the acceleration of the effective date of the above-referenced Registration Statement on Form S-1 for 4:00 p.m., Eastern Time, on May 15, 2023, or as soon as practicable thereafter, in accordance with Rule 461 under the Securities Act of 1933, as amended.

We are no longer requesting that such Registration Statement be declared effective at that date and time and we hereby formally withdraw our request for acceleration of that effective date.

Please contact Aslam A. Rawoof of Benesch Friedlander Coplan & Aronoff LLP at (646) 328-0498 or arawoof@beneschlaw.com with any questions you may have concerning this matter.

Very truly yours,
/s/ Paul Sykes

Show Raw Text
CORRESP
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filename1.htm

      SpringBig Holdings, Inc.

      621 NW 53rd Street

      Suite 260

      Boca Raton, Florida 33487

      May 16, 2023

      VIA EDGAR

      United States Securities and Exchange Commission

      Division of Corporation Finance

      Office of Technology

      100 F Street, N.E.

      Washington, D.C. 20549

              Attention:

              Kyle Wiley

              Jan Woo

              Re:

              SpringBig Holdings, Inc.

              Registration Statement on Form S-1

              File No. 333-271353

      Ladies and Gentlemen:

        Reference is made to our letter, filed as correspondence via EDGAR on May 11, 2023, in which we requested the acceleration of the
          effective date of the above-referenced Registration Statement on Form S-1 for 4:00 p.m., Eastern Time, on May 15, 2023, or as soon as practicable thereafter, in accordance with Rule 461 under the Securities Act of 1933, as amended.

        We are no longer requesting that such Registration Statement be declared effective at that date and time and we hereby formally
          withdraw our request for acceleration of that effective date.

      Please contact Aslam A. Rawoof of Benesch Friedlander Coplan & Aronoff LLP at (646) 328-0498 or arawoof@beneschlaw.com with any questions you may have concerning this matter.

              Very truly yours,

              /s/ Paul Sykes

              Chief Financial Officer, SpringBig Holdings, Inc.

              cc:

              William E. Doran, Benesch Friedlander Coplan & Aronoff LLP

               Aslam A. Rawoof, Benesch Friedlander Coplan & Aronoff LLP