CORRESP 1 filename1.htm

Document

VIA EDGAR

July 17, 2024

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

Attn:    Inessa Kessman

Robert Littlepage

Re:    Match Group, Inc.

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

Form 8-K filed January 30, 2024

File No. 001-34148

Dear Ms. Kessman and Mr. Littlepage:

On behalf of Match Group, Inc., a Delaware corporation (the “Company”), we are submitting this letter in response to the comments of the Staff of the Securities and Exchange Commission (the “Staff”), which were delivered to Match Group via teleconference on June 28, 2024, relating to the Company’s Form 10-K for the fiscal year ended December 31, 2023 and Form 8-K filed January 30, 2024. In that teleconference, you requested that the Company respond to the comments contained in the letter by July 17, 2024 or advise the Staff when the Company will respond. The Company respectfully requests an extension of the original due date requested by the Staff to July 24, 2024 in order to allow the Company to prepare a response to the Staff’s comments.

Sincerely,

/s/ Gary Swidler

Gary Swidler

President and Chief Financial Officer

cc:    Jeanette Teckman, Chief Legal Officer
    Match Group, Inc.

    Richard D. Trusdell, Jr.
    Pedro J. Bermeo
    Davis Polk & Wardwell LLP