September 15, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Ms. Jessica Livingston
Re: | OppFi Inc. |
Registration Statement on Form S-1
File No. 333-258698
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, OppFi Inc., a Delaware corporation (the “Company”), hereby requests acceleration of the effectiveness of its Registration Statement on Form S-1 (File No. 333-258698), filed with the U.S. Securities and Exchange Commission on August 11, 2021, to 4:00 p.m., Eastern time, on September 20, 2021, or as soon as possible thereafter.
Please direct any questions regarding this filing to Joshua M. Samek, Esq. of DLA Piper LLP (US), legal counsel to the Company, at (305) 702-8880.
Very truly yours,
OppFi Inc. |
By: | /s/ Shiven Shah |
Name: | Shiven Shah |
Title: | Chief Financial Officer |