<SEC-DOCUMENT>0001213900-21-039596.txt : 20210831
<SEC-HEADER>0001213900-21-039596.hdr.sgml : 20210831
<ACCEPTANCE-DATETIME>20210730170027
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ACCESSION NUMBER:		0001213900-21-039596
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210730

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			PALTALK, INC.
		CENTRAL INDEX KEY:			0001355839
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				203191847
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		30 JERICHO EXECUTIVE PLAZA
		STREET 2:		SUITE 400E
		CITY:			JERICHO
		STATE:			NY
		ZIP:			11753
		BUSINESS PHONE:		(212) 594-5050

	MAIL ADDRESS:	
		STREET 1:		30 JERICHO EXECUTIVE PLAZA
		STREET 2:		SUITE 400E
		CITY:			JERICHO
		STATE:			NY
		ZIP:			11753

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	PeerStream, Inc.
		DATE OF NAME CHANGE:	20180312

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Snap Interactive, Inc
		DATE OF NAME CHANGE:	20071121

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	eTwine Holdings, Inc
		DATE OF NAME CHANGE:	20060310
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">July 30, 2021</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B><I>VIA EDGAR</I></B></P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Division of Corporation Finance</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">100 F Street, N.E.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Washington, D.C.&nbsp; 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Attention: Nicholas Lamparski</P>

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

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  <TD STYLE="width: 6%"><B>Re:</B></TD>
  <TD STYLE="width: 94%"><B>Paltalk, Inc.</B></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><B>&nbsp;</B></TD>
  <TD><B>Registration Statement on Form&nbsp;S-1</B></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><B>&nbsp;</B></TD>
  <TD><B>File No.&nbsp;333-257036 (the &ldquo;Registration Statement&rdquo;)</B></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

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

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Ladies and Gentlemen:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">On July 29, 2021, the undersigned,
as underwriter of the proposed public offering of <FONT STYLE="background-color: white">Paltalk, Inc.</FONT>&nbsp;(the &ldquo;Company&rdquo;),
joined the Company&rsquo;s request for acceleration of the effective date of the above referenced Registration Statement, requesting effectiveness
for 2:00 p.m., Eastern Time, on August 2, 2021, or as soon thereafter as is practicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">The Company is no longer requesting
that such Registration Statement be declared effective at such time, and we hereby formally, and with immediate effect, withdraw our request
for acceleration of the effective date.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

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    <TD COLSPAN="2" STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Very truly yours,</FONT></TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="background-color: white">
    <TD COLSPAN="2" STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt"><B>Maxim Group LLC</B></FONT></TD></TR>
  <TR>
    <TD COLSPAN="2" STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR>
    <TD STYLE="width: 5%; font-size: 10pt"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="vertical-align: top; width: 95%; font-size: 10pt"><FONT STYLE="font-size: 10pt"><U>/s/ Clifford A. Teller</U></FONT></TD></TR>
  <TR>
    <TD STYLE="font-size: 10pt">&nbsp;</TD>
    <TD STYLE="vertical-align: top; font-size: 10pt"><FONT STYLE="font-size: 10pt">Name: Clifford A. Teller<BR>
Title: Head of Investment Banking, Executive Managing Director</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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

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