<SEC-DOCUMENT>0001213900-18-012688.txt : 20181024
<SEC-HEADER>0001213900-18-012688.hdr.sgml : 20181024
<ACCEPTANCE-DATETIME>20180918140059
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ACCESSION NUMBER:		0001213900-18-012688
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20180918

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FlexShopper, Inc.
		CENTRAL INDEX KEY:			0001397047
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-EQUIPMENT RENTAL & LEASING, NEC [7359]
		IRS NUMBER:				205456087
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2700 N. MILITARY TRAIL SUITE 200
		CITY:			BOCA RATON
		STATE:			FL
		ZIP:			33431
		BUSINESS PHONE:		(561) 367-1504

	MAIL ADDRESS:	
		STREET 1:		2700 N. MILITARY TRAIL SUITE 200
		CITY:			BOCA RATON
		STATE:			FL
		ZIP:			33431

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Anchor Funding Services, Inc.
		DATE OF NAME CHANGE:	20070419
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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 0 12pt; text-align: center">FlexShopper, Inc.<BR>
2700 N. Military Trail, Suite 200<BR>
Boca Raton, Florida 33431</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">September 18, 2018</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt"><B><U>VIA EDGAR</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Securities and Exchange Commission<BR>
100 F Street, N.E.<BR>
Washington, D.C. 20549</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Attention: Sherry Haywood</P>

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<TD STYLE="width: 0"></TD><TD STYLE="width: 0.4in">Re:</TD><TD>FlexShopper, Inc.<BR>
Registration Statement on Form S-1<BR>
File No. 333-226823</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Pursuant to Rule 461 promulgated under the Securities Act
of 1933, as amended, registrant FlexShopper, Inc. (the &ldquo;Company&rdquo;) hereby respectfully requests that the above-referenced
Registration Statement on Form S-1 (the &ldquo;Registration Statement&rdquo;) be declared effective at 5:00 p.m., Eastern Time,
on Thursday, September 20, 2018, or as soon thereafter as is practicable.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Please direct any questions regarding this request to Coleman
Wombwell ((704) 331-7551; coleman.wombwell@klgates.com) of K&amp;L Gates LLP. In addition, please notify Mr. Wombwell when this
request for acceleration has been granted.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Sincerely,</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">/s/ Russ Heiser</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt">Russ Heiser<BR>
Chief Financial Officer</P>



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