Reis, Inc.
530 Fifth Avenue
New York, NY 10036
June 23, 2015
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Jeff Kauten
| RE: | Reis, Inc. |
Registration Statement on Form S-3 File No. 333-203741
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Reis, Inc. (the “Company”) hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 (the “Registration Statement”) be accelerated so that the Registration Statement may become effective at 4:30 p.m. Eastern Time on June 24, 2015, or as soon thereafter as practicable.
The Company hereby acknowledges that:
| • | should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing; |
| • | the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and |
| • | the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States. |
If you have any questions regarding this request, please contact Andrew B. Barkan of Fried, Frank, Harris, Shriver & Jacobson LLP, counsel to the Company, at (212) 859-8468.
Very truly yours,
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REIS, INC.
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| By: | /s/ Mark P. Cantaluppi | |
| Name: Mark P. Cantaluppi | ||
| Title: Vice President, Chief Financial Officer | ||
