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Correspondence 0001140361-24-034946 from SpringBig Holdings, Inc. (SBIG)

SpringBig Holdings, Inc.
Date: July 30, 2024 · CIK: 0001801602 · Accession: 0001140361-24-034946

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File numbers found in text: 333-280335

Date
July 30, 2024
Author
/s/ Paul Sykes
Form
CORRESP
Company
SpringBig Holdings, Inc.

Letter

SpringBig Holdings, Inc.

621 NW 53rd Street

Suite 500

Boca Raton, Florida 33487

July 30, 2024

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549-3628

Attention:

Aliya Ishmukhamedova

Jan Woo

Re:

SpringBig Holdings, Inc.

Registration Statement on Form S-1

File No. 333-280335

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. 333-280335), as amended, to 4:00 p.m. Eastern Time on August 1, 2024, 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 500

    Boca Raton, Florida 33487

    July 30, 2024

    VIA EDGAR

    United States Securities and Exchange Commission

    Division of Corporation Finance

    Office of Technology

    100 F Street, N.E.

    Washington, D.C. 20549-3628

            Attention:

            Aliya Ishmukhamedova

            Jan Woo

            Re:

            SpringBig Holdings, Inc.

            Registration Statement on Form S-1

            File No. 333-280335

    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. 333-280335), as amended, to 4:00 p.m. Eastern Time on August 1, 2024, 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:

            Aslam A. Rawoof, Benesch Friedlander Coplan & Aronoff LLP

            William E. Doran, Benesch Friedlander Coplan & Aronoff LLP