CORRESP 1 filename1.htm CORRESP
LOGO    1191 Second Avenue    206.389.4510
   10th Floor
   Seattle, WA 98101   

August 17, 2021


U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, NE

Washington, DC 20549



Katherine Wray



Marin Software Incorporated

Registration Statement on Form S-3 (File No. 333-258390) originally filed August 3, 2021

Requested Date: August 19, 2021

Requested Time: 4:00 PM Eastern Time

Ladies and Gentlemen:

Marin Software Incorporated (the “Registrant”) hereby requests that the Securities and Exchange Commission take appropriate action to declare the above-captioned Registration Statement on Form S-3 effective at the “Requested Date” and “Requested Time” set forth above or as soon thereafter as practicable. The Registrant hereby authorized Katherine Duncan or Soo Hwang, both of whom are attorneys with the Registrant’s outside legal counsel, Fenwick & West LLP, to orally modify or withdraw this request for acceleration. The Registrant requests that it be notified of such effectiveness by a telephone call to Ms. Duncan at (206) 389-4537 or, in her absence, Soo Hwang at (310) 434-5419.

Should the Staff have additional questions or comments regarding the foregoing, please do not hesitate to contact the undersigned at (206) 389-4537.

United States Securities and Exchange Commission

Division of Corporation Finance

August 17, 2021

Page 2


CC:   Christopher Lien


Mike Coleman

Robert Bertz


Marin Software Incorporated


/s/ Katherine K. Duncan

    Katherine K. Duncan



Soo Hwang


Fenwick & West LLP