SpringBig Holdings, Inc.
621 NW 53rd Street
Suite 260
Boca Raton, Florida 33487
August 11, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
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Attention:
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Jeff Kauten
Josh Shainess
Larry Spirgel
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Re:
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SpringBig Holdings, Inc.
Registration Statement on Form S-1
File No. 333-266010
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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.
333-266010), as amended, to 5:30 p.m. Eastern Time on August 11, 2022, or as soon as practicable thereafter.
The Registrant hereby authorizes Sarah Hesse of Benesch Friedlander Coplan & Aronoff LLP to orally modify or withdraw this request for acceleration.
Please contact Sarah Hesse of Benesch Friedlander Coplan & Aronoff LLP at (312) 212-4966 or shesse@beneschlaw.com with any questions you may have concerning this request, and please notify her when this request for acceleration has been
granted.
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Very truly yours,
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/s/ Paul Sykes
Chief Financial Officer, SpringBig Holdings, Inc.
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cc:
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William Doran, Benesch Friedlander Coplan & Aronoff
Sarah M. Hesse, Benesch Friedlander Coplan & Aronoff
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