February 5, 2020

Michael Lawless
Chief Executive Officer
Clip Interactive, LLC
5755 Central Ave, Suite C
Boulder, CO 80301

       Re: Clip Interactive, LLC
           Amendment No. 1 to Registration Statement on Form S-1
           Filed January 28, 2020
           File No. 333-235891

Dear Mr. Lawless:

      We have reviewed your amended registration statement 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 this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments. Unless
we note
otherwise, our references to prior comments are to comments in our January 24,
2020 letter.

Amendment No. 1 to Registration Statement on Form S-1

Management's Discussion and Analysis of Financial Condition and Results of
Operations
Liquidity and Going Concern, page 33

1.     We have considered your revised disclosure in response to prior comment
1. Please
       enhance your disclosure to specifically address how you intend to repay
the remaining
       $2.0 million bank loan due on July 10, 2020, and your obligations under
the arrangement
       with the shareholder who provides the collateral for this loan.
 Michael Lawless
FirstName LastNameMichael Lawless
Clip Interactive, LLC
Comapany NameClip Interactive, LLC
February 5, 2020
Page 2
February 5, 2020 Page 2
FirstName LastName
Business
Overview of Auddia, page 36

2.       You discuss on pages 2 and 36 the results of the research you
commissioned and present it
         as support for the commercial viability of your Auddia App product.
Please disclose the
         date of the research and report. Identify the entity that conducted
the research and file a
         consent from that entity to the reference to its research and report
in the registration
         statement.
3.       You disclose that the results of the research suggested $12 per month
as the optimal price
         to maximize revenue and indicated that 29% of respondents were at
least likely to
         subscribe to the product. Please clarify whether the results indicated
that 29% of the
         respondents were likely to subscribe for $12 per month.
Our Existing Interactive Radio Platform, page 40

4.       You disclose that one customer generates approximately 70% of your
ongoing revenue.
         Please identify this material customer.
Financial Statements for the nine months ended September 30, 2019 (Unaudited),
page F-1

5.       Please include an "unaudited" caption in the heading of each of your
financial statements
         and notes to financial statements. This comment also applies to your
financial statements
         for the nine months ended September 30, 2019 included in your Selling
Stockholder
         Resale Prospectus.
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Emerging Growth Status, page Resale-35

6.       Your disclosure states that you will adopt new or revised accounting
standards on the
         relevant dates on which adoption of such standards is required for
public entities. This is
         inconsistent with your disclosure on page 35 of your Public Offering
Prospectus. Please
         revise or advise.
        You may contact Laura Veator, Staff Accountant, at 202-551-3716 or
Stephen Krikorian,
Accounting Branch Chief, at 202-551-3488 if you have questions regarding
comments on the
financial statements and related matters. Please contact Kathleen Krebs,
Special Counsel, at
202-551-3350 or Jan Woo, Legal Branch Chief, at 202-551-3453 with any other
questions.



                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of
Technology
cc:      Stanley Moskowitz