TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 8, 2021 Ross Levinsohn Chief Executive Officer theMaven, Inc. 200 Vesey Street 24th Floor New York, New York 10281 Re: theMaven, Inc. Registration Statement on Form S-1 Filed October 29, 2021 File No. 333-260597 Dear Mr. Levinsohn: 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 Kathleen Krebs, Special Counsel, at 202-551-3350 or Jan Woo, Legal Branch Chief, at 202-551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Jeffrey P. Berg, Esq.