United States securities and exchange commission logo





                 February 23, 2021

       Luvleen Sidhu
       Chief Executive Officer
       BM Technologies, Inc.
       201 King of Prussia Road, Suite 350
       Wayne, PA 19087

                                                        Re: BM Technologies,
Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed February 12,
2021
                                                            File No. 333-253099

       Dear Ms. Sidhu:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

               Please contact Sonia Bednarowski at 202-551-3666 or Justin
Dobbie, Legal Branch
       Chief, at 202-551-3469 with any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Finance