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                              December 7, 2020

       Doug Bayerd
       Chief Financial Officer
       Marlin Technology Corp.
       338 Pier Avenue
       Hermosa Beach, CA 90254

                                                        Re: Marlin Technology
Corp.
                                                            Form S-1 filed
November 24, 2020
                                                            File No. 333-250935

       Dear Mr. Bayerd:

                                                        We have reviewed your
registration statement and have the following comment.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to our comment, we may have additional comments.

       Form S-1 filed November 24, 2020

       General

   1.                                                   Please include a bullet
point summary of your principal risks in the forepart of the
                                                        prospectus, as required
by Item 105(b) of Regulation S-K.
               We remind you that the company and its management are
responsible for the accuracy
       and adequacy of their disclosures, notwithstanding any review, comments,
action or absence of
       action by the staff.

              Refer to Rules 460 and 461 regarding requests for acceleration.
Please allow adequate
       time for us to review any amendment prior to the requested effective
date of the registration
       statement.
 Doug Bayerd
Marlin Technology Corp.
December 7, 2020
Page 2

        You may contact William Demarest at 202-551-3432 or Kristina Marrone at
202-551-
3429 if you have questions regarding comments on the financial statements and
related
matters. Please contact Todd K. Schiffman at 202-551-3491 or Pam Long at
202-551-3765 with
any other questions.



FirstName LastNameDoug Bayerd                           Sincerely,
Comapany NameMarlin Technology Corp.
                                                        Division of Corporation
Finance
December 7, 2020 Page 2                                 Office of Real Estate &
Construction
FirstName LastName