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