United States securities and exchange commission logo October 12, 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-3 Filed on October 5, 2021 File No. 333-260063 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 Janice Adeloye at 202-551-3034 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Michael Haden