<SEC-DOCUMENT>0001213900-24-091239.txt : 20250103
<SEC-HEADER>0001213900-24-091239.hdr.sgml : 20250103
<ACCEPTANCE-DATETIME>20241028165831
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-24-091239
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		3
FILED AS OF DATE:		20241028

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			FlexShopper, Inc.
		CENTRAL INDEX KEY:			0001397047
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-EQUIPMENT RENTAL & LEASING, NEC [7359]
		ORGANIZATION NAME:           	07 Trade & Services
		IRS NUMBER:				205456087
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		901 YAMATO ROAD
		STREET 2:		SUITE 260
		CITY:			BOCA RATON
		STATE:			FL
		ZIP:			33431
		BUSINESS PHONE:		(561) 367-1504

	MAIL ADDRESS:	
		STREET 1:		901 YAMATO ROAD
		STREET 2:		SUITE 260
		CITY:			BOCA RATON
		STATE:			FL
		ZIP:			33431

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Anchor Funding Services, Inc.
		DATE OF NAME CHANGE:	20070419
</SEC-HEADER>
<DOCUMENT>
<TYPE>CORRESP
<SEQUENCE>1
<FILENAME>filename1.htm
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="text-align: center; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><IMG SRC="image_001.jpg" ALT=""></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: right">EMAIL: SFeldman@olshanlaw.com</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase; text-align: right">DIRECT DIAL: 212.451.2234</P>

<P STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 4.5in">&nbsp;</P>

<P STYLE="text-align: right; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 4.5in">October 28, 2024</P>

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

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Washington, D.C. 20549</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>FlexShopper, Inc.<BR>
<U>Registration Statement on Form S-1</U></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -1in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -1in">Ladies and Gentlemen:</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left; text-indent: 0.5in">On behalf of FlexShopper, Inc., a Delaware corporation
(the &ldquo;Company&rdquo;), we are hereby filing in electronic format through EDGAR with the U.S. Securities and Exchange Commission,
pursuant to the Securities Act of 1933, as amended, one complete copy of the captioned Registration Statement on Form S-1 (the &ldquo;Registration
Statement&rdquo;), covering (i) non-transferable subscription rights to be distributed in connection with a rights offering by the Company
to the holders of record as of the close of business on the record date declared by the Company&rsquo;s Board of Directors of its common
stock, series 1 convertible preferred stock and series 2 convertible preferred stock, to purchase up to 35,000,000 units, each consisting
of one share of common stock, one series A common stock purchase right, one series B common stock purchase right and one series C common
stock purchase right, and (ii) up to an additional 35,000,000 shares of common stock issuable upon the exercise of the series purchase
rights (assuming the sale of all offered units). One complete copy of the exhibits listed in the Registration Statement are also filed
therewith.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: left; margin: 0pt 0; text-indent: 0.5in">Should any member of the Commission&rsquo;s staff
have any questions concerning the enclosed materials or desire any further information or clarification in respect of the Registration
Statement or the offering, please do not hesitate to contact me (tel.: (212) 451-2234) or H. Russell Heiser Jr., the Company&rsquo;s Chief
Executive Officer (tel.: (561) 419-2919).</P>

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

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 40%; font-size: 10pt"><FONT STYLE="font-size: 10pt">Very truly yours,</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font-size: 10pt"><FONT STYLE="font-size: 10pt">/s/ Spencer G. Feldman</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="font-size: 10pt"><FONT STYLE="font-size: 10pt">Spencer G. Feldman</FONT></TD></TR>
  </TABLE>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Enclosures</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">cc:</TD><TD>Mr. H. Russell Heiser Jr.<BR>
Mr. Richard H. Kreger</TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: 0in">Ruba Qashu, Esq.</P>

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

<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt"><IMG SRC="image_002.jpg" ALT="">&nbsp;</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>image_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0@)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1"  M M,# 2(  A$! Q$!_\0
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M-S\D0/)..>3C\ :[TD*I)S@#/ S7 >$]/N-?\1ZKXAUBT?9N,%I#<Q_=7/\
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MFJ[-)'J5[/M#B/:$4DY+%< #MR30!I36T,^WS(P2OW3T(_&D-I;E GDIM"E
M,= <9_D*RTDO(K>2"Y#ABRN6#9)0D;\8Z8_0&GW9MT6"6"1'C7(6(,</R/ND
M?Q4!<T6M8RIV (^&VN.H)ZFG"&,)&NT8CQL]L#'\JR1=3PSF15>2.)I/,11D
MD,[ ?EM_(FF-+.BQB>0[X]_F-T'^MC/\C18+FM)9V\ART2YR3D<<G&?Y#\J>
M8(F^]&I^7;R.WI69)-#+JROYT)B\M,;F/)W-]W!QGI^E6KMR^FR.SJN.202
M0&Z>O(&/QH M21)-&8Y%#(>H/0TR:U@G8-)&&8# ;H<>F:RXLOIGFI(5!N%(
M2-\A064;2?ISCWI\K*-9$6\;RZN'WX*KC&W'?)'ZGVHL%S1:TMW388EVA0H
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F,_Z!UI_WX7_"G)I6G1NKI86JLIR&$*@@^O2C0/>\BW1112+/_]D!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>3
<FILENAME>image_002.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_002.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0@)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1"  > M(# 2(  A$! Q$!_\0
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MT(.13NNQ#4KZ/\#(_P"$B@_Y\-5_\ )?\*/^$B@_Y\-5_P# "7_"M<LH8*6
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MK8R,XSS0"",@Y%%UV#EG_-^'_!,?_A(H/^?#5?\ P E_PH_X2*#_ )\-5_\
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M^"9'_"10?\^&J_\ @!+_ (4?\)%!_P ^&J_^ $O^%;%%%UV#EG_-^'_!,?\
MX2*#_GPU7_P E_PH_P"$B@_Y\-5_\ )?\*UPP;H0<''%!8+U('..:+KL'+/^
M;\/^"9'_  D4'_/AJO\ X 2_X4?\)%!_SX:K_P" $O\ A6Q31(A<H'4N.JYY
M%%UV#EG_ #?A_P $R?\ A(H/^?#5?_ "7_"C_A(H/^?#5?\ P E_PK8HHNNP
M<L_YOP_X)C_\)%!_SX:K_P" $O\ A1_PD4'_ #X:K_X 2_X5L44778.6?\WX
M?\$Q_P#A(H/^?#5?_ "7_"C_ (2*#_GPU7_P E_PK8HHNNP<L_YOP_X)C_\
M"10?\^&J_P#@!+_A1_PD4'_/AJO_ ( 2_P"%;%%%UV#EG_-^'_!,?_A(H/\
MGPU7_P  )?\ "C_A(H/^?#5?_ "7_"MBBBZ[!RS_ )OP_P""8_\ PD4'_/AJ
MO_@!+_A1_P )%!_SX:K_ . $O^%;%%%UV#EG_-^'_!,?_A(H/^?#5?\ P E_
MPH_X2*#_ )\-5_\  "7_  K8HHNNP<L_YOP_X)C_ /"10?\ /AJO_@!+_A2_
M\)#">FGZK_X R#^E:]%%UV#EG_-^'_!,C_A((O\ H'ZI_P" 4G^%'_"01?\
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M6NL30A4=O.<C^\IP%_/YOQK3NEE>TF6!MLI0A#Z'%344 9")&S6*VUL\<L;
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MM6?599R JH^0=O+90#&?3^HK0HH **** "BBB@ HHHH **** "BBB@ HHHH
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G;Q7\JTE:S+@<3AHV82'_ +YC'U9JZRBGS^1*H:WO_D%%%%9G2?_9

end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
