United States securities and exchange commission logo

                     October 1, 2021

       Alexander Mandel
       Chief Financial Officer
       Fluent, Inc.
       300 Vesey Street
       9th Floor
       New York, NY 10282

                                                        Re: Fluent, Inc.
                                                            Form 10-K for the
Fiscal Year Ended December 31, 2020
                                                            Filed March 16,
                                                            File No. 001-37893

       Dear Mr. Mandel:

              We have completed our review of your filing. 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.


                     Division of Corporation Finance

                     Office of Trade & Services