September 20, 2024

Bruce M. Rodgers
Chief Executive Officer and Chairman of the Board of Directors
LM Funding America, Inc.
1200 Platt Street, Suite 1000
Tampa, FL 33606

       Re: LM Funding America, Inc.
           Registration Statement on Form S-3
           Filed September 10, 2024
           File No. 333-282023
Dear Bruce M. Rodgers:

     We have conducted a limited review of your registration statement and have
the following
comment.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe a comment applies to your facts
and circumstances
or do not believe an amendment is appropriate, please tell us why in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to this letter, we may have additional comments.

Registration Statement on Form S-3
General

1.     Given the size and nature of the resale offering relative to the
outstanding shares of
       common stock held by non-affiliates, it appears that this transaction
may be an indirect
       primary offering by or on behalf of the company. Please provide us with
your legal
       analysis as to why the transaction covered by the registration statement
should be
       regarded as a secondary offering that is eligible to be made on a
delayed or continuous
       basis under Rule 415(a)(1)(i) of the Securities Act. For guidance,
please refer to Question
       612.09 of the Securities Act Rules Compliance and Disclosure
Interpretations.
        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.
 September 20, 2024
Page 2

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Austin Stanton at 202-551-2197 or Sonia Bednarowski at
202-551-3666
with any other questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Crypto
Assets