September 26, 2019

James Bugden
Chief Financial Officer
The Meet Group, Inc.
100 Union Square Drive
New Hope, Pennsylvania 18938

       Re: The Meet Group, Inc.
           Form 10-K for the Year Ended December 31, 2018
           Filed March 8, 2019
           File No. 001-33105

Dear Mr. Bugden:

       We have reviewed your filing and have the following comments. In some of
our
comments, we may ask you to provide us with information so we may better
understand your
disclosure.

       Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to these comments, we may have additional
comments.

Form 10-K filed March 8, 2019

Business Overview
Trends in Our Metrics, page 5

1.    In your Form 8-K filed on July 31, 2019, you discussed the Video Daily
Active Users
      (vDAU) and Average Video Revenue per Daily Active User (vARPDAU). We also
note
      that your video revenue had increased significantly for six months ended
June 30, 2019
      and you expected such growth will continue in the future. In your future
filings, please
      include such metrics in your trends discussion and your Management's
Discussion and
      Analysis of Financial Condition and Results of Operations. Your
disclosure should define
      the metric and show all variables used to calculate the metric. Provide
us with your
      proposed future disclosure.

      Furthermore, with regards to revenue recognition, tell us how you account
for video
      revenue. Refer to your basis in accounting literature.
 James Bugden
FirstNameGroup, Inc.
The Meet LastNameJames Bugden
Comapany 26, 2019 Meet Group, Inc.
September NameThe
September 26, 2019 Page 2
Page 2
FirstName LastName



Revenue Recognition , page 56

2.       We note your statement that "In-App Products may be used to purchase
virtual gifts for
         other users. These virtual gifts are received by other users and
converted into Diamonds.
         Diamonds represent an intermediary currency that we manage. Diamonds
can either be
         converted back into credits or may be used to claim rewards, including
in some instances
         cash rewards." You then state, "The In-App Products are not
transferable, cannot be sold
         or exchanged outside of our platforms, are not redeemable for any sum
of money, cannot
         be gifted to other users and can only be used on our platforms."

             With regards to transferability and redemption for cash reward and
gifts, these two
             statements appear to contradict each other. Please explain.
             Tell us how you accounted for virtual gifts and the conversion of
virtual gifts to
             Diamonds.
             Explain your accounting for the conversion of Diamonds into
credits or rewards,
             including cash rewards.
             Tell us the significance of your In-App Products to total revenue.
3.       You disclosed that user pay revenue has a single performance
obligation. Please tell us
         the significant judgments used in determining that in-app purchase
products should not be
         considered as a stand-alone performance obligation separated from
subscriptions. Please
         refer to paragraphs 19 through 22 of ASC 606-10-25.
4.       For CPA arrangements that include variable pricing, clarify your
statement that you
         "recognize all actual advertising revenues from impressions or actions
delivered on a
         monthly basis rather than estimating revenue at the beginning of the
period". As a related
         matter, your disclosures on top of page 58 suggest there may be lags
in reporting ad
         impressions. Please tell us how you consider amounts earned when there
are lags in
         reporting. Please refer to ASC 606-10-32-5 and 606-10-50-20. Tell us
the amount of
         revenue recognized from cost-per-action ("CPA") for the periods
presented.
        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.
 James Bugden
The Meet Group, Inc.
September 26, 2019
Page 3

       You may contact Christie Wong, Staff Accountant, at (202) 551-3684 or
Inessa Kessman,
Senior Staff Accountant, at (202) 551-3371 with any other questions.



FirstName LastNameJames Bugden                          Sincerely,
Comapany NameThe Meet Group, Inc.
                                                        Division of Corporation
Finance
September 26, 2019 Page 3                               Office of
Telecommunications
FirstName LastName