September 4, 2024

Donald Patrick
Chief Executive Officer
Fluent, Inc.
300 Vesey Street, 9th Floor
New York, New York 10282

       Re: Fluent, Inc.
           Registration Statement on Form S-3
           Filed August 28, 2024
           File No. 333-281805
Dear Donald Patrick:

       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 Cara Wirth at 202-551-7127 with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Trade &
Services
cc:   Nazia J. Khan