United States securities and exchange commission logo





                           April 24, 2023

       Sean Blitchok
       Chief Financial Officer
       MeridianLink, Inc.
       3560 Hyland Avenue
       Suite 200
       Costa Mesa, CA 92626

                                                        Re: MeridianLink, Inc.
                                                            Form 10-K for the
Year Ended December 31, 2022
                                                            Filed March 9, 2023
                                                            8-K filed March 1,
2023
                                                            File No. 001-40680

       Dear Sean Blitchok:

              We have limited our review of your filings to the financial
statements and related
       disclosures and have the following comments. In some of our comments, we
may ask you to
       provide us with information so we may better understand your disclosure.

              Please respond to these comments within ten business days by
providing the requested
       information or advise us as soon as possible when you will respond. If
you do not believe our
       comments apply to your facts and circumstances, please tell us why in
your response.

                                                        After reviewing your
response to these comments, we may have additional comments.

       Form 8-K filed March 1, 2023

       Exhibit 99.1
       Reconciliation from GAAP to Non-GAAP Results , page 9

   1.                                                   We note your
presentations of several non-GAAP profit margins and expenses as
                                                        percentages of
revenues. Please accompany each of your non-GAAP presentations with
                                                        an equally prominent
presentation of a comparable ratio calculated using GAAP amounts.
                                                        Refer to Item
10(e)1(i)(A) of Regulation S-K and Question 102.10(a) of the C&DI on
                                                        Non-GAAP Financial
Measures.
   2.                                                   Revise your calculation
of Non-GAAP net income to give effect to the tax impact of the
                                                        non-GAAP adjustments.
Refer to Question 102.11 of the C&DI on Non-GAAP Financial
                                                        Measures.
 Sean Blitchok
MeridianLink, Inc.
April 24, 2023
Page 2
3.       With respect to your measurement of Adjusted EBITDA, please clarify
the nature of the
         adjustment for "deferred revenue reduction from purchase accounting
for acquisitions
         prior to 2022." Quantify in this disclosure the expected future
remaining impact of the
         non-GAAP deferred revenue adjustments     that is, how much is left to
be recognized in
         the future and over what years. Also, provide disclosure mentioning
the change in
         accounting for deferred revenue in business combinations,
cross-referencing to your early
         adoption of ASU 2021-08, as appropriate.
       In closing, 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.

        You may contact Kathryn Jacobson, Senior Staff Accountant at (202)
551-3365 or Robert
Littlepage, Accountant Branch Chief at (202) 551-3361 with any questions.



FirstName LastNameSean Blitchok                              Sincerely,
Comapany NameMeridianLink, Inc.
                                                             Division of
Corporation Finance
April 24, 2023 Page 2                                        Office of
Technology
FirstName LastName