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                          June 15, 2023

       Dean Julia
       Chief Executive Officer
       Mobiquity Technologies, Inc.
       35 Torrington Lane
       Shoreham, NY 11786

                                                        Re: Mobiquity
Technologies, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed June 9, 2023
                                                            File No. 333-272572

       Dear Dean Julia:

              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 Taylor
Beech at 202-551-4515 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Trade & Services
       cc:                                              David F. Durso