United States securities and exchange commission logo June 1, 2021 Andrea Mancuso Senior Counsel - Securities Digital Media Solutions, Inc. 4800 140th Avenue N., Suite 101 Clearwater, Florida 33762 Re: Digital Media Solutions, Inc. Registration Statement on Form S-1 Filed May 27, 2021 File No. 333-256518 Dear Ms. Mancuso: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Benjamin Richie at 202-551-2365 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services