October 22, 2024

Gary Swidler
President and Chief Financial Officer
Match Group, Inc.
8750 North Central Expressway, Suite 1400
Dallas, Texas 75231

       Re: Match Group, Inc.
           Form 10-K for the Fiscal Period Ended December 31, 2023
           File No. 001-34148
Dear Gary Swidler:

     We have reviewed your July 24, 2024 and September 25, 2024 responses to
our
comment letter and have the following comments.

       Please respond to this letter 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 a
comment applies to your facts and circumstances, please tell us why in your
response.

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

Form 10-K for the Fiscal Year Ended December 31, 2023
General

1.     We refer to your correspondence dated September 25, 2024, which states,
  [t]he
       segment disclosures will include revenue and Adjusted Operating Income
(Loss) (with
       a corresponding reconciliation to the closest U.S. GAAP measure,
operating income
       (loss)) for each of the four reportable segments.    Please explain to
us how your
       proposed reconciliations comply with the guidance in ASC 280-10-50-30(b)
which
       requires reconciliation from the total of the reportable segments
measures of
       profitability to consolidated income before taxes and discontinued
operations. Provide
       us with your proposed future disclosure.
2.     We note in your response to comment 14 in your letter dated April 15,
2024 you
       indicate that quarterly reporting to the Board of Directors (which
includes your
       CODM) included both Adjusted Operating Income (AOI) and Operating Income
(OI)
       for each Brand Group. Please tell us if the CODM receives OI information
in addition
       to AOI for each reportable segment. If so, tell us how you determined
the required
       measure of segment profit or loss to report under ASC 280-10-50-28.
 October 22, 2024
Page 2

        Please contact Inessa Kessman at 202-551-3371 or Robert Littlepage at
202-551-3361
if you have questions regarding comments on the financial statements and
related matters.



                                                         Sincerely,

                                                         Division of
Corporation Finance
                                                         Office of Technology