November 25, 2024
Susan Echard
Chief Financial Officer
WM Technology, Inc.
41 Discovery
Irvine, CA 92618
Re: WM Technology, Inc.
Form 10-K and Form 10-K/A for the Year Ended December 31, 2023
File No. 001-39021
Dear Susan Echard:
We have completed our review of your filing. We remind you that the
company and
its management are responsible for the accuracy and adequacy of their
disclosures,
notwithstanding any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation
Finance
Office of Technology
cc: Brian Camire