October 8, 2024

Anuradha Subramanian
Chief Financial Officer
Bumble Inc.
1105 West 41st Street
Austin, TX 78756

       Re: Bumble Inc.
           Form 10-K for the fiscal year ended December 31, 2023
           File No. 001-40054
Dear Anuradha Subramanian:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

       Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your
response.

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

Form 10-K for the fiscal year ended December 31, 2023
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Critical Accounting Policies and Estimates
Business Combination, page 67

1.     You state on page 84 that you perform a qualitative assessment to
determine whether
       it is more likely than not that the fair value of a reporting unit is
less than its carrying
       value and the result of that assessment determines whether you perform a
quantitative
       impairment test. Please revise to clarify which assessment(s) was
performed. If you
       performed a quantitative impairment test, tell us the percentage by
which the
       estimated fair value exceeded the carrying value for each reporting
unit. If a reporting
       unit is at risk of impairment, disclose the percentage by which the fair
value exceeded
       the carrying value and describe any potential events and/or changes in
circumstances,
       such as a decrease in your market capitalization, that would reasonably
be expected to
       negatively affect any key assumptions. If you determined that the fair
value
       substantially exceeded the carrying value of your reporting units,
please disclose that
       fact.
 October 8, 2024
Page 2

Notes to Consolidated Financial Statements
Note 18. Segment and Geographic Information, page 112

2.     Please revise to separately disclose the amount of revenue attributable
to the United
       States, your country of domicile. Refer to ASC 280-10-50-41.
Note 19 - Commitments and Contingencies, page 115

3.     We note that as of December 31, 2023 and 2022, you have determined
provisions of
       $65.8 million and $20.5 million, respectively, reflect your best
estimate of any
       probable future obligation for your litigations. We further note your
reference to not
       being able to predict the outcome or liability related to the various
matters. Please
       revise such disclosure to clarify whether you believe there is at least
a reasonable
       possibility that a loss or an additional loss in excess of amounts
already accrued may
       have been incurred for these or any matters, and if so, disclose an
estimate of such
       loss or range of loss or state that such estimate of possible losses
cannot be made.
       Refer to ASC 450-20-50-3.
        In closing, 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 Melissa Kindelan at 202-551-3564 or Kathleen Collins at
202-551-
3499 with any questions.



                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Technology
cc:   Elizabeth Monteleone