United States securities and exchange commission logo
December 8, 2021
Christopher Beals
Chief Executive Officer
WM Technology, Inc.
41 Discovery
Irvine, CA 92618
Re: WM Technology, Inc.
Registration
Statement on Form S-1
Filed December 2,
2021
File No. 333-261466
Dear Mr. Beals:
This is to advise you that we have not reviewed and will not
review your registration
statement.
Please refer to Rule 461 regarding requests for acceleration. 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.
Please contact Jeff Kauten, Staff Attorney, at (202) 551-3447,
or in his absence, Jan
Woo, Legal Branch Chief, at (202) 551-3453, with any questions. If you
require further
assistance, please contact Larry Spirgel, Office Chief, at (202)
551-3815.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Peter Byrne, Esq.