November 7, 2024

Susan Echard
Interim Chief Financial Officer
WM Technology, Inc.
41 Discovery
Irvine, CA 92618

        Re: WM Technology, Inc.
            Form 10-K for the Year Ended December 31, 2023
            Responses dated October 7, 2024 and October 9, 2024
            File No. 001-39021
Dear Susan Echard:

     We have reviewed your October 7, 2024 and October 9, 2024 responses to our
comment letter and have the following comment.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe the
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.
Unless we note otherwise, any references to prior comments are to comments in
our
September 24, 2024 letter.

Form 10-K for the year ended December 31, 2023
General

1.     Your response to prior comment 1 states that the restatement did not
impact your
       executive compensation payments and, thus, no recovery was required.
This was
       because the performance-based portion of your executive compensation
payments was
       calculated and finalized based on financial results provided in your
year-end financial
       statements, which already took into account the adjustments to the first
three quarters
       of 2023 that resulted from the restatement, and the time-based RSUs were
not granted
       on the basis of your performance or financial results. You also indicate
you
       determined that no disclosure was required by Item 402(w) of Regulation
S-K as there
       was no erroneously awarded compensation. However, Item 402(w)(2) of
Regulation
       S-K requires disclosure of a brief explanation as to why application of
your recovery
       policy resulted in no recovery of erroneously awarded compensation when
you
 November 7, 2024
Page 2

       conclude that recovery is not required pursuant to your recovery policy.
Please
       provide this disclosure in future filings.
        Please contact Brittany Ebbertt at 202-551-3572 or Kathleen Collins at
202-551-3499
if you have questions regarding comments on the financial statements and
related matters.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology
cc:   Brian Camire