0001140361-23-024131.txt : 20230628 0001140361-23-024131.hdr.sgml : 20230628 20230511160542 ACCESSION NUMBER: 0001140361-23-024131 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230511 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SpringBig Holdings, Inc. CENTRAL INDEX KEY: 0001801602 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING SERVICES [7371] IRS NUMBER: 882789488 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 621 NW 53RD ST STREET 2: SUITE 260 CITY: BOCA RATON STATE: FL ZIP: 33487 BUSINESS PHONE: (800) 772-9172 MAIL ADDRESS: STREET 1: 621 NW 53RD ST STREET 2: SUITE 260 CITY: BOCA RATON STATE: FL ZIP: 33487 FORMER COMPANY: FORMER CONFORMED NAME: Tuatara Capital Acquisition Corp DATE OF NAME CHANGE: 20200130 CORRESP 1 filename1.htm

SpringBig Holdings, Inc.
621 NW 53rd Street
Suite 260
Boca Raton, Florida 33487

May 11, 2023

VIA EDGAR

United States Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549

Attention:
Kyle Wiley
Jan Woo
 

 
Re:
SpringBig Holdings, Inc.
 
 
Registration Statement on Form S-1
 
 
File No. 333-271353

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. 333-271353), as amended, to 4:00 p.m. Eastern Time on May 15, 2023, or as soon as practicable thereafter.

The Registrant hereby authorizes Aslam A. Rawoof or William E. Doran of Benesch Friedlander Coplan & Aronoff LLP to orally modify or withdraw this request for acceleration.

Please contact Aslam A. Rawoof of Benesch Friedlander Coplan & Aronoff LLP at (646) 328-0498 or arawoof@beneschlaw.com with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.

 
Very truly yours,
 
 
 
/s/ Paul Sykes
 
Chief Financial Officer, SpringBig Holdings, Inc.

cc:
William E. Doran, Benesch Friedlander Coplan & Aronoff