SpringBig Holdings, Inc.
621 NW 53rd Street
Suite 260
Boca Raton, Florida 33487
September 6, 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.
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Registration Statement on Form S-1
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File No. 333-266293
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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. 333-266293), as amended, to 9:00 a.m. Eastern Time on September 8, 2022, or as soon as practicable thereafter.
The Registrant hereby authorizes Bill Doran of Benesch Friedlander Coplan & Aronoff LLP to orally modify or withdraw this request for acceleration.
Please contact Bill Doran of Benesch Friedlander Coplan & Aronoff LLP at (312) 212-4970 or wdoran@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
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Chief Financial Officer, SpringBig Holdings, Inc.
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cc:
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Samantha Barbara, Benesch Friedlander Coplan & Aronoff
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Sarah M. Hesse, Benesch Friedlander Coplan & Aronoff
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