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                              August 5, 2020

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

                                                        Re: Clip Interactive,
LLC
                                                            Amendment No. 2 to
Registration Statement on Form S-1
                                                            Filed July 17, 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.

       Amendment No.2 to Registration Statement on Form S-1

       Management's Discussion and Analysis of Financial Condition..., page 28

   1.                                                   Please clarify how the
COVID-19 pandemic has impacted, or is reasonably likely to
                                                        impact, your plans to
develop and deploy the new products that you discuss in the
                                                        Business Section on
page 36, including the impact on your ability to obtain additional
                                                        financing to complete
these plans.
       Contractual obligations and commitments, page 34

   2.                                                   Your disclosure
indicates that the outstanding principal amount under your line of credit is
                                                        due July 10, 2020 and
that you are currently in discussions with the bank to extend the
                                                        maturity date. Please
update your disclosure to clarify the status of these discussions,
                                                        including whether you
are in default on the debt and any actions taken by the lender.
 Michael Lawless
Clip Interactive, LLC
August 5, 2020
Page 2
3.    Clarify that the company pays fees to the shareholder, and not the bank,
pursuant to the
      collateral arrangement between the company and the shareholder. Disclose
the current
      amount the company owes the shareholder under the collateral arrangement
and how the
      company intends to pay these fees.
Financial Statements for the three months ended March 31, 2020 (unaudited)
Notes to condensed financial statements (unaudited)
Note 10 - Subsequent Events, page F-17

4.    Please disclose the date through which your subsequent events were
evaluated for your
      March 31, 2020 financial statements. This comment also applies to any
other interim
      financial statements you subsequently include in your filings.
        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, at202-
551-3350 or Jan Woo, Legal Branch Chief, at 202-551-3453 with any other
questions.



                                                           Sincerely,
FirstName LastNameMichael Lawless
                                                           Division of
Corporation Finance
Comapany NameClip Interactive, LLC
                                                           Office of Technology
August 5, 2020 Page 2
cc:       Stanley Moskowitz
FirstName LastName