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                               February 28, 2024

       Peter Bordes
       Chief Executive Officer
       Collective Audience, Inc.
       85 Broad Street 16-079
       New York, NY 10004

                                                        Re: Collective
Audience, Inc.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed February 20,
2024
                                                            File No. 333-276512

       Dear Peter Bordes:

            We have reviewed your amended registration statement and have the
following
       comment(s).

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe a comment applies 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 this letter, we may have additional comments.
Unless we note otherwise,
       any references to prior comments are to comments in our January 31, 2024
letter.

       Amendment No. 1 to Registration Statement on Form S-1, Filed February
20, 2024

       Cover Page

   1.                                                   We note your response
to prior comment 2 and reissue in part. Please include disclosure
                                                        on the cover page
addressing the impact on your liquidity and update the discussion on the
                                                        ability of your company
to fund your operations on a prospective basis with your current
                                                        cash on hand, similar
to the disclosure you included on page 49.
       Management's Discussion and Analysis of Financial Condition and Results
of Operations
       Liquidity and Capital Resources, page 49

   2.                                                   We note your response
to prior comment 8 and reissue in part. We acknowledge the new
                                                        disclosure added to
this section; however, please also disclose that it appears that you will
                                                        miss your 2023 revenue
projection of $72 million, so potential investors can better
                                                        understand the
circumstances surrounding your financial position.
 Peter Bordes
Collective Audience, Inc.
February 28, 2024
Page 2

       Please contact Nicholas Nalbantian at 202-551-7470 or Dietrich King at
202-551-8071
with any questions.



                                                         Sincerely,
FirstName LastNamePeter Bordes
                                                         Division of
Corporation Finance
Comapany NameCollective Audience, Inc.
                                                         Office of Trade &
Services
February 28, 2024 Page 2
cc:       Christopher L. Tinen
FirstName LastName