August 14, 2024
Matthew Ehrlichman
Chief Executive Officer
Porch Group, Inc.
411 1st Avenue S., Suite 501
Seattle, Washington 98104
Re: Porch Group, Inc.
Registration Statement on Form S-3
Filed August 9, 2024
File No. 333-281442
Dear Matthew Ehrlichman:
This is to advise you that we have not reviewed and will not review your
registration
statement.
Please refer to Rule 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 Marion Graham at 202-551-6521 with any questions.
Sincerely,
Division of
Corporation Finance
Office of Technology
cc: Andrew Moore