L&F Acquisition Corp.
150 North Riverside Plaza, Suite 5200
Chicago, IL 60606
July 12, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Attention: Blaise Rhodes, Doug Jones, Jennie Beysolow, Erin Jaskot
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Re:
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L&F Acquisition Corp.
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Registration Statement on Form S-4 (the “Registration Statement”)
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File No. 333-262570
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Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, L&F Acquisition Corp. (the “Company”) hereby requests acceleration of the
effective date of the above referenced Registration Statement to 9:00 a.m., Eastern Time, on July 14, 2022, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, Kirkland & Ellis LLP, request by
telephone that such Registration Statement be declared effective.
Please contact Tamar Donikyan, of Kirkland & Ellis LLP, special counsel to the Company, at (212) 909-3421, as soon as the registration statement has
been declared effective, or if you have any other questions or concerns regarding this matter.
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Sincerely,
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/s/ Adam Gerchen
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Adam Gerchen
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Chief Executive Officer
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