Spark Networks SE
Kohlfurter Straße 41/43
Berlin 10999
Germany
September 28, 2017
Via EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: | Larry Spirgel |
Celeste M. Murphy | |
Joshua Shainess |
Spark Networks SE
Registration Statement on Form F-4
File No. 333-220000
Dear Mr. Spirgel:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Spark Networks SE (the “Company”) hereby requests that the effective date of the above referenced Registration Statement (the “Registration Statement”), as amended on September 15, 2017 , September 27, 2017 and September 28, 2017, be accelerated so that the Registration Statement becomes effective under the Securities Act by 2:00 p.m., New York City time, on September 29, 2017, or as soon thereafter as practicable.
Please contact Brett Nadritch, Milbank, Tweed, Hadley & McCloy LLP, at (212) 530-5301 with any questions you may have concerning this request. In addition, please notify Mr. Nadritch when the request for acceleration has been granted.
Sincerely, | |||
SPARK NETWORKS SE | |||
By | |||
/s/ Michael Schrezenmaier | |||
Name: Michael Schrezenmaier | |||
Title: Managing Director |
cc: | Jeronimo Folgueira, Spark Networks SE | |
Herbert Sablotny, Spark Networks SE | ||
Robert O’Hare, Spark Networks, Inc. | ||
Scott W. Golenbock, Milbank, Tweed, Hadley & McCloy LLP | ||
Brett Nadritch, Milbank, Tweed, Hadley & McCloy LLP | ||
Murray Indick, Morrison & Foerster LLP | ||
John Rafferty, Morrison & Foerster LLP |