August 31, 2018
VIA EDGAR
William Mastrianna
Division of Corporation Finance
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Spark Networks SE |
Registration Statement on Form F-1
Filed August 17, 2018
Pre-Effective Amendment No. 1 on Form F-1
Filed August 31, 2018
File No. 333-226911
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Spark Networks SE (the “Company”) hereby requests acceleration of effectiveness of its registration statement on Form F-1, as amended (File No. 333-226911), to 4:15 p.m., Eastern Time, on September 4, 2018 or as soon as practicable thereafter.
The Company respectfully requests that it be notified of such effectiveness by a telephone call to John M. Rafferty at our outside counsel, Morrison & Foerster LLP, at 415-268-6897.
| Very truly yours, | |||
| Spark Networks SE | |||
| By: | /s/ Robert O’Hare | ||
| Name: | Robert O’Hare | ||
| Title: | Chief Financial Officer | ||
