EMAIL: SFELDMAN@olshanlaw.com
DIRECT DIAL: 212.451.2234
| November 26, 2024 |
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Rucha Pandit, Esq. |
| Division of Corporation Finance | |
| Office of Trade & Services |
| Re: | FlexShopper, Inc. |
Registration Statement on Form S-1
File No. 333-282857
Ladies and Gentlemen:
On behalf of FlexShopper, Inc. (the “Company”), we enclose the Company’s request for acceleration of the above-referenced Registration Statement to 4:00 p.m., Eastern time, on Friday, November 29, 2024, or as soon thereafter as practicable.
Please advise the undersigned of the effectiveness of the Registration Statement.
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Very truly yours, |
|
/s/ Spencer G. Feldman | |
| Spencer G. Feldman |
| cc: | Mr. H. Russell Heiser Jr. |
Mr. Richard H. Kreger
Ruba Qashu, Esq.
FlexShopper, Inc.
901 Yamato Road, Suite 260
Boca Raton, FL 33431
| November 26, 2024 |
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Rucha Pandit, Esq. |
| Division of Corporation Finance | |
| Office of Trade & Services |
| Re: | FlexShopper, Inc. Registration Statement on Form S-1 (No. 333-282857) |
Ladies and Gentlemen:
FlexShopper, Inc. hereby requests that the effectiveness of the above-referenced Registration Statement be accelerated so that it will become effective at 4:00 p.m., Eastern time, on Friday, November 29, 2024, or as soon thereafter as practicable.
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Very truly yours, | |
| FLEXSHOPPER, INC. | ||
| By: |
/s/ H. Russell Heiser Jr. | |
| H. Russell Heiser Jr. | ||
| Chief Executive Officer | ||