United States securities and exchange commission logo June 21, 2021 Jason Katz Chief Executive Officer Paltalk, Inc. 30 Jericho Executive Plaza, Suite 400E Jericho, NY 11753 Re: Paltalk, Inc. Registration Statement on Form S-1 Filed June 11, 2021 File No. 333-257036 Dear Mr. Katz: 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 Nicholas Lamparski at 202-551-4695 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Greg R. Samuel, Esq.