Silver Spike Acquisition Corp.

1114 6th Ave, 41st Floor

New York, New York, 10036

August 5, 2019



Division of Corporation Finance
U.S. Securities and Exchange Commission

100 F Street, N.E.
Washington, D.C. 20549-3628

Attn:Ms. Anuja Majmudar

Mr. Kevin Dougherty



Re: Silver Spike Acquisition Corp.
Registration Statement on Form S-1
Registration No. 333-232734      



Dear Ms. Majmudar and Mr. Dougherty:


Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 p.m. Eastern Standard Time on August 7, 2019 or as soon thereafter as is practicable. By separate letter, the underwriters of the issuance of the securities being registered join in this request for acceleration.


Please do not hesitate to contact Derek J. Dostal of Davis Polk & Wardwell LLP at (212) 450-4322 with any questions or comments with respect to this letter.








Silver Spike Acquisition Corp.  
By:    /s/ Scott Gordon    
  Name:  Scott Gordon  


Chief Executive Officer and







CC: Derek J. Dostal, Davis Polk & Wardwell LLP