January 17, 2025

Bruce Rodgers
Chief Executive Officer
LM Funding America, Inc.
1200 West Platt Street
Suite 100
Tampa, Florida 33606

       Re: LM Funding America, Inc.
           Registration Statement on Form S-3
           Filed January 13, 2025
           File No. 333-284259
Dear Bruce 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 the 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.
 January 17, 2025
Page 2

        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.

       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 Lulu Cheng at 202-551-3811 or Sonia Bednarowski at
202-551-3666
with any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Crypto
Assets
cc:   Curt Creely