<SEC-DOCUMENT>0001104659-21-122102.txt : 20211210
<SEC-HEADER>0001104659-21-122102.hdr.sgml : 20211210
<ACCEPTANCE-DATETIME>20211001172020
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001104659-21-122102
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20211001

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			890 5th Avenue Partners, Inc.
		CENTRAL INDEX KEY:			0001828972
		STANDARD INDUSTRIAL CLASSIFICATION:	COMMUNICATION SERVICES, NEC [4899]
		IRS NUMBER:				833022075
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		111 E. 18TH STREET, 13TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10003
		BUSINESS PHONE:		000-000-0000

	MAIL ADDRESS:	
		STREET 1:		111 E. 18TH STREET, 13TH FLOOR
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10003

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	890 5th Avenue Partners, Inc.
		DATE OF NAME CHANGE:	20201019
</SEC-HEADER>
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<p style="margin: 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><b>890 5th Avenue Partners,&nbsp;Inc.</b>&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">14 Elm Place, Suite&nbsp;206&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">Rye, New York 10580</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">October 1, 2021</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in"><b><u>VIA EDGAR</u></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">Securities and Exchange Commission&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">Division of Corporation Finance&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">Office of Technology&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">100 F Street, N.E.&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">Washington, DC 20549</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 1in">Attention:</td><td>Ms.&nbsp;Alexandra Barone, Staff Attorney</td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.75in">Ms.&nbsp;Kathleen Collins, Accounting
Branch Chief&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.75in">Ms.&nbsp;Melissa Kindelan, Senior
Staff Accountant&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.75in">Mr.&nbsp;Larry Spirgel, Office Chief</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<table cellpadding="0" cellspacing="0" width="100%" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.5in">Re:</td><td>890 5th Avenue Partners,&nbsp;Inc.</td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.75in">Amendment No.&nbsp;1 to Registration Statement on Form&nbsp;S-4&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.75in">Filed September&nbsp;8, 2021&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: 0.75in">File No.&nbsp;333-258343</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">Ladies and Gentlemen:</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Set forth below are the responses
of 890 5th Avenue Partners,&nbsp;Inc. (&ldquo;<b><i>we</i></b>&rdquo; or the &ldquo;<b><i>Company</i></b>&rdquo;) to comments received
from the staff of the Division of Corporation Finance (the &ldquo;<b><i>Staff</i></b>&rdquo;) of the Securities and Exchange Commission
(the &ldquo;<b><i>Commission</i></b>&rdquo;) in the letter dated September&nbsp;21, 2021, with respect to the Company&rsquo;s Amendment
No.&nbsp;1 to Registration Statement on Form&nbsp;S-4, File No.&nbsp;333-258343 (the &ldquo;<b><i>Registration Statement</i></b>&rdquo;).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Concurrently with the submission
of this letter, the Company is filing Amendment No.&nbsp;2 to the Registration Statement on Form&nbsp;S-4 (the &ldquo;<b><i>Amendment
No.&nbsp;2</i></b>&rdquo;) in response to the Staff&rsquo;s comments. Capitalized terms used but not otherwise defined herein shall have
the meanings ascribed thereto in Amendment No.&nbsp;2, unless otherwise specified.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><u>Amendment No.&nbsp;1 to Registration Statement on Form&nbsp;S-4
filed September&nbsp;8, 2021</u></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><u>Questions and Answers about the Business Combination and the Special
Meeting</u>&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"><u>What happens
if a substantial number of the public stockholders..., page&nbsp;xx</u></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<table cellpadding="0" cellspacing="0" width="100%" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.5in"><b><i>1.</i></b></td><td style="text-align: justify"><b><i>We note your response to prior comment 3. Please revise your disclosure to explain that non-redeeming shareholders may
suffer additional dilution in connection with the business combination as a result of securities that are not impacted by the volume of
redemptions. Also address the cumulative amount of dilution investors could suffer if they decide not to redeem and the impact of each
significant component of that dilution.</i></b></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

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<td style="width: 0.5in"></td><td style="width: 0.25in"><u>RESPONSE</u>:</td><td style="text-align: justify"></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The Company acknowledges the Staff&rsquo;s comment and has
revised the disclosure on pages xviii - xix of Amendment No.&nbsp;2.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><u>Management's Discussion and Analysis of Financial Condition and
Results of Operations of 890</u></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><u>Contractual Obligations, page&nbsp;173</u></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<table cellpadding="0" cellspacing="0" width="100%" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.5in"><b><i>2.</i></b></td><td style="text-align: justify"><b><i>We note your response to prior comment 4. Please revise your disclosure to explain that the per-share
impact of the underwriting fee will increase for each non-redeeming shareholder.</i></b></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<table cellpadding="0" cellspacing="0" width="100%" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.25in"><u>RESPONSE</u>:</td><td style="text-align: justify"></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">The Company acknowledges the Staff&rsquo;s comment and has
revised the disclosure on page&nbsp;160 of Amendment No.&nbsp;2.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in"><u>Executive Summary, page&nbsp;189</u></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<table cellpadding="0" cellspacing="0" width="100%" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.5in"><b><i>3.</i></b></td><td style="text-align: justify"><b><i>We note your revised disclosures in response to prior comment 17. Please clarify whether Time Spent
includes time spent on your other third-party platforms. In this regard, on page&nbsp;45 you refer to several other third-party platforms
that you depend on to provide access to your content. If the other platforms are not included in this measure, revise to explain what
this measure does not include and why as well as the impact that has on the usefulness of the measure. Refer to SEC Release No.&nbsp;33-10751.</i></b></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<table cellpadding="0" cellspacing="0" width="100%" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.25in"><u>RESPONSE</u>:</td><td style="text-align: justify"></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company acknowledges the
Staff&rsquo;s comment and respectfully advises the Staff that BuzzFeed&rsquo;s Time Spent measure also includes time spent with
BuzzFeed&rsquo;s content on the Apple News platform. The Company has revised its disclosure on page&nbsp;175 of Amendment
No.&nbsp;2 to include the Apple News platform. The Company notes that BuzzFeed&rsquo;s Time Spent measure does not include time
spent with BuzzFeed&rsquo;s content on Hulu,&nbsp;Instagram, Pinterest, Snap, TikTok, Twitter, or Twitch as these third-party
platforms do not currently provide meaningful opportunities for BuzzFeed to monetize BuzzFeed&rsquo;s content, and therefore, time
spent by BuzzFeed&rsquo;s audience on these platforms does not significantly influence its revenues or results of operations. The
Company has revised this disclosure to note that BuzzFeed&rsquo;s Time Spent measure does not include all third-party platforms.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<table cellpadding="0" cellspacing="0" width="100%" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.5in"><b><i>4.</i></b></td><td style="text-align: justify"><b><i>In your response to comment
                                            18 you state that you use Time Spent as the primary measure to monitor traffic and the overall
                                            level of engagement with your content. You also disclose on page&nbsp;48 that your financial
                                            performance is significantly determined by the success in increasing traffic and the overall
                                            level of engagement with your content. Please explain further how Time Spent monitors traffic
                                            or revise to include a metric that measures traffic, such as the number of users or visitors.
                                            In this regard, while Time Spent may indicate level of engagement, it is unclear how this
                                            measure provides insight into the traffic of your users or visitors.</i></b></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

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<td style="width: 0.5in"></td><td style="width: 0.25in"><u>RESPONSE</u>:</td><td style="text-align: justify"></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company acknowledges the Staff&rsquo;s
comment and respectfully advises the Staff that BuzzFeed measures Time Spent as the estimated total number of hours spent by users on
its owned and operated US properties, including Apple News, and on BuzzFeed&rsquo;s content on YouTube in the US, as reported by Comscore,
and the estimated total number of hours spent on BuzzFeed&rsquo;s content on Facebook, as reported by Facebook. Time Spent represents
the number of users of BuzzFeed&rsquo;s content (i.e., traffic) multiplied by the amount of time spent by each user with BuzzFeed&rsquo;s
content. Therefore, Time Spent captures a measure of traffic and level of engagement of BuzzFeed&rsquo;s audience. BuzzFeed is able to
influence its financial performance through increasing the number of users of BuzzFeed&rsquo;s content and the amount of time each user
spends with BuzzFeed&rsquo;s content, which is measured by Time Spent.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">BuzzFeed monitors users on its owned&nbsp;&amp;
operated properties and certain third party platforms as a secondary indicator of performance. However, BuzzFeed&rsquo;s management does
not believe that traditional measures of traffic, such as number of visitors or number of views, provide meaningful insight into BuzzFeed&rsquo;s
financial performance since BuzzFeed&rsquo;s ability to monetize a visitor or view is highly dependent on the amount of time spent by
the visitor or viewer. For example, BuzzFeed is able to serve more ads to a visitor when the visitor reads the entirety of an article
as opposed to just the first paragraph. BuzzFeed is also only able to monetize certain ad products when the viewer spends a certain minimum
amount of time with the content, such as a mid-roll ad in video content, which requires the viewer to watch through the ad. Further, certain
users engage with BuzzFeed&rsquo;s content across multiple platforms and BuzzFeed is currently unable to accurately count such users on
a unique basis; therefore, aggregating the total number of users across platforms could misrepresent the size of BuzzFeed&rsquo;s audience,
potentially misleading investors.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><u>Results of Operations</u>&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><u>Comparison of results for the three and six months ended June&nbsp;30,
2021 and 2020</u>&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"><u>Revenue, page&nbsp;192</u></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<table cellpadding="0" cellspacing="0" width="100%" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.5in"><b><i>5.</i></b></td><td style="text-align: justify"><b><i>In your response to prior comment 19, you indicate that you primarily consider total impressions
sold by platform, pricing by platform and product mix to understand changes in audience monetization, but you do not evaluate such measures
on an aggregate basis and therefore did not quantify the changes. Since you do evaluate impressions sold and pricing by platform, please
revise to quantify the change, or the percent change, in these measures by platform to provide a better understanding and clearer evaluation
of the underlying factors that impacted your results. Further, regarding &quot;product mix&quot;, please revise to further explain what
this means in regards to its impact on revenue for these periods. Refer to SEC Release No.&nbsp;33-10751.</i></b></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

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<p style="margin-top: 0; margin-bottom: 0">&nbsp;</p>

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<td style="width: 0.5in"></td><td style="width: 0.25in"><u>RESPONSE</u>:</td><td style="text-align: justify"></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company acknowledges the Staff&rsquo;s
comment and has revised the disclosure within BuzzFeed&rsquo;s discussion of Results of Operations. Where relevant, the Company has added
quantification of the changes in pricing and impressions across BuzzFeed&rsquo;s principal platforms where it generates advertising revenue.
The Company has revised the disclosure on page&nbsp;181 of Amendment No.&nbsp;2 to more clearly explain the impact of product mix on
revenue.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<table cellpadding="0" cellspacing="0" width="100%" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.5in"><b><i>6.</i></b></td><td style="text-align: justify"><b><i>Where a material change is attributed to two or more factors, including any offsetting factors,
the contribution of each identified factor should be described in quantified terms. In this regard, you indicate that the increase in
advertising revenue during the period ended June&nbsp;30, 2021 was due to both higher pricing and the increase in the number of direct
sold and programmatic impressions. Similarly, you refer to an increase in revenue during fiscal 2020 due to an increase in ad impressions
sold, which was offset by a decrease in pricing. Please revise your disclosures regarding changes in both revenue and expenses as necessary.
Refer to Item 303 of Regulation S-K and Section&nbsp;III.D of SEC Release No.&nbsp;33-6835.</i></b></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<table cellpadding="0" cellspacing="0" width="100%" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.25in"><u>RESPONSE</u>:</td><td style="text-align: justify"></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company acknowledges the Staff&rsquo;s
comment and has revised the disclosure within BuzzFeed&rsquo;s discussion of Results of Operations to add quantification of the contribution
of each factor where material.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><u>BuzzFeed,&nbsp;Inc.</u>&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><u>Notes to Unaudited Condensed Consolidated Financial Statements</u>&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: -0.25in"><u>Note 12 Stockholders'
Equity, page&nbsp;F-54</u></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>




<table cellpadding="0" cellspacing="0" width="100%" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.5in"><b><i>7.</i></b></td><td style="text-align: justify"><b><i>We note your revised disclosure in response to prior comment 21. Please further revise to include
the amount of compensation expense that will be recognized upon the occurrence of the Two-Step Merger. Also, revise pro forma note (EE)
to disclose the amount of unrecognized compensation expense related to the 8.1 million RSUs whose liquidity condition will not be satisfied
by the Two-Step Merger.</i></b></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<table cellpadding="0" cellspacing="0" width="100%" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.25in"><u>RESPONSE</u>:</td><td style="text-align: justify"></td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The Company acknowledges the Staff&rsquo;s
comment and has revised the disclosures on pages&nbsp;147 and F-50 of Amendment No.&nbsp;2.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>




<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in"></p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-indent: -0.25in">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">If any additional supplemental
information is required by the Staff or if you have any questions regarding the foregoing, please contact Jason R. Sanderson at (415)
858-1332 with any questions or further comments regarding the responses to the Staff&rsquo;s comments.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sincerely,</font></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">890
    5TH AVENUE PARTNERS,&nbsp;INC.</font></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 50%"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</font></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; width: 47%">/s/ Adam Rothstein</td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Name:
    Adam Rothstein</font></td></tr>
  <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</font></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif"><font style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Title:
    Executive Chairman</font></td></tr>
  </table>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"> Enclosures</p>



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<table cellpadding="0" cellspacing="0" style="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><tr style="vertical-align: top">
<td style="width: 0%"></td><td style="width: 0.5in">cc:</td><td style="text-align: justify">Dawn Belt (Fenwick&nbsp;&amp; West LLP)</td></tr></table>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in">Daniel Harris (BraunHagey&nbsp;&amp; Borden LLP)&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0.25in">Jason Sanderson
(BraunHagey&nbsp;&amp; Borden LLP)&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.25in; text-align: justify; text-indent: 0.25in">Alice Hsu (Orrick,
Herrington&nbsp;&amp; Sutcliffe LLP)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></p>

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