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Correspondence 0001140361-23-025993 from SpringBig Holdings, Inc. (SBIG)

SpringBig Holdings, Inc.
Date: May 22, 2023 · CIK: 0001801602 · Accession: 0001140361-23-025993

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File numbers found in text: 333-271353

Date
May 22, 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 22, 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:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, SpringBig Holdings, Inc., a Delaware corporation (the “Registrant”), hereby requests acceleration of effectiveness of its registration statement on Form S-1 (File No. 333-271353), as amended, to 5:00 p.m. Eastern Time on May 24, 2023, or as soon as practicable thereafter.

The Registrant hereby authorizes Aslam A. Rawoof or William E. Doran of Benesch Friedlander Coplan & Aronoff LLP to orally modify or withdraw this request for acceleration.

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 request, and please notify him when this request for acceleration has been granted.

Very truly yours,
/s/ Paul Sykes

Show Raw Text
CORRESP
1
filename1.htm

      SpringBig Holdings, Inc.

      621 NW 53rd Street

      Suite 260

      Boca Raton, Florida 33487

      May 22, 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:

      Pursuant to Rule 461 under the Securities Act of 1933, as amended, SpringBig Holdings, Inc., a Delaware corporation (the “Registrant”), hereby requests acceleration of effectiveness of its registration statement on Form
        S-1 (File No. 333-271353), as amended, to 5:00 p.m. Eastern Time on May 24, 2023, or as soon as practicable thereafter.

      The Registrant hereby authorizes Aslam A. Rawoof or William E. Doran of Benesch Friedlander Coplan & Aronoff LLP to orally modify or withdraw this request for acceleration.

      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 request, and please notify him when this request
        for acceleration has been granted.

              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