Sheppard, Mullin, Richter & Hampton LLP 12275 El Camino Real, Suite 100 San Diego, California 92130 858.720.8900 main 858.509.3691 fax www.sheppardmullin.com |
May 16 2024
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Energy & Transportation
100 F Street N.E.
Washington, D.C. 20549
Attention: | John Cannarella |
Karl Hiller |
Re: | LendingTree, Inc. |
Form 10-K for Fiscal Year Ended December 31, 2023 | |
Filed February 29, 2024 | |
Comment Letter dated May 3, 2024 | |
File No. 001-34063 |
Dear Messrs. Cannarella and Hiller:
Our firm represents LendingTree, Inc. (the “Company”). On behalf of the Company, reference is made to the letter from the Staff of the Division of Corporation Finance of the Securities and Exchange Commission (the “Commission”) dated May 3, 2024, containing comments to the above referenced filing (the “Comment Letter”). As discussed with Mr. Cannarella, due to the Company’s desire to provide a comprehensive response to the Comment Letter, the Company requests additional time to respond. The Company intends to provide a response to the Commission on or before May 31, 2024. Thank you for this courtesy.
Please contact the undersigned at 469-391-7441 should you require any additional information regarding this matter.
Very truly yours,
/s/ Lindsay H. Ferguson
Lindsay H. Ferguson
for SHEPPARD, MULLIN, RICHTER & HAMPTON llp
cc: Douglas Lebda
SMRH:4860-5858-9886.2