VIA EDGAR
August 31, 2021
United States Securities and Exchange Commission
Division of Corporate Finance
Office of Trade & Services
100 F Street N.E.
Washington, DC 20549
Attn: Theresa Brillant
Re: Fluent, Inc.
Form 10-K for Fiscal Year Ended December 31, 2020
Filed March 16, 2021
File No. 001-37893
Dear Ms. Brillant:
We received your letter dated August 18, 2021, setting forth comments from the Staff of the U.S. Securities and Exchange Commission (“Staff”) to the above-captioned report of Fluent, Inc. (the “Company”). Your letter asks the Company to respond within ten business days by providing the requested information or by advising the Staff when it will provide the requested response.
This letter is to confirm that, per the telephone exchange among legal representatives of the Company and you on August 27, 2021, the Company intends to respond to the Staff’s comments by September 15, 2021.
If you have any questions, please feel free to contact us.
Sincerely,
FLUENT, INC.
By: /s/ Alexander Mandel
Alexander Mandel
Chief Financial Officer
Cc: Ryan McCarthy, Esq.
John D. Tishler, Esq., Sheppard, Mullin, Richter & Hampton LLP