United States securities and exchange commission logo





                 September 7, 2022

       Anthony Saldana
       Executive Vice President & General Counsel
       Digital Media Solutions, Inc.
       4800 140th Avenue N., Suite 101
       Clearwater, FL

                                                        Re: Digital Media
Solutions, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed on August 31,
2022
                                                            File No. 333-267172

       Dear Mr. Saldana:

              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 Janice Adeloye at 202-551-3034 or Lilyanna Peyser
at 202-551-3222 with
       any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Trade & Services