Spark Networks SE

Kohlfurter Straße 41/43

Berlin 10999



September 28, 2017




United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549


Attn: Larry Spirgel
  Celeste M. Murphy
  Joshua Shainess


Spark Networks SE

Registration Statement on Form F-4

File No. 333-220000


Dear Mr. Spirgel:


Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended (the “Securities Act”), Spark Networks SE (the “Company”) hereby requests that the effective date of the above referenced Registration Statement (the “Registration Statement”), as amended on September 15, 2017 , September 27, 2017 and September 28, 2017, be accelerated so that the Registration Statement becomes effective under the Securities Act by 2:00 p.m., New York City time, on September 29, 2017, or as soon thereafter as practicable.




Please contact Brett Nadritch, Milbank, Tweed, Hadley & McCloy LLP, at (212) 530-5301 with any questions you may have concerning this request. In addition, please notify Mr. Nadritch when the request for acceleration has been granted.










/s/ Michael Schrezenmaier

      Name:  Michael Schrezenmaier
      Title:  Managing Director


cc: Jeronimo Folgueira, Spark Networks SE  
  Herbert Sablotny, Spark Networks SE  
  Robert O’Hare, Spark Networks, Inc.  
  Scott W. Golenbock, Milbank, Tweed, Hadley & McCloy LLP  
  Brett Nadritch, Milbank, Tweed, Hadley & McCloy LLP  
  Murray Indick, Morrison & Foerster LLP  
  John Rafferty, Morrison & Foerster LLP