August 20, 2018 Russ Heiser Chief Financial Officer FlexShopper, Inc. 2700 N. Military Trail, Suite 200 Boca Raton, FL 33431 Re: FlexShopper, Inc. Registration Statement on Form S-1 Filed August 13, 2018 File No. 333-226823 Dear Mr. Heiser: 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 Sherry Haywood, Staff Attorney at (202) 551-3345 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing and Construction