TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo March 11, 2022 Christopher Lapointe Chief Financial Officer SoFi Technologies, Inc. 234 1st Street San Francisco, California 94105 Re: SoFi Technologies, Inc. Registration Statement on Form S-1 Filed on March 4, 2022 File No. 333-263277 Dear Mr. Lapointe: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Susan Block at 202-551-3210 with any questions. Sincerely, Division of Corporation Finance Office of Finance