# EDGAR Filing Document

**Accession Number:** 0001802450
**File Stem:** 0000000000-23-001376
**Filing Date:** 2023-2
**Character Count:** 6930
**Document Hash:** 5d0dcef0044619753df8036dda6ee354
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-001376.hdr.sgml**: 20240531

**ACCESSION NUMBER**: 0000000000-23-001376

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230209

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** MSP Recovery, Inc.
- **CENTRAL INDEX KEY:** 0001802450
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **ORGANIZATION NAME:** 06 Technology
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-268616

**BUSINESS ADDRESS:**
- **STREET 1:** 2701 LE JEUNE ROAD
- **STREET 2:** FLOOR 10
- **CITY:** CORAL GABLES
- **STATE:** FL
- **ZIP:** 33134
- **BUSINESS PHONE:** 305.614.2222

**MAIL ADDRESS:**
- **STREET 1:** 2701 LE JEUNE ROAD
- **STREET 2:** FLOOR 10
- **CITY:** CORAL GABLES
- **STATE:** FL
- **ZIP:** 33134

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Lionheart Acquisition Corp. II
- **DATE OF NAME CHANGE:** 20200724

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Lionheart Acquisition Corp.
- **DATE OF NAME CHANGE:** 20200205
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001193125-22-295487

## Text-Extract

```

United States securities and exchange commission logo

                              February 9, 2023

       John H. Ruiz
       Chief Executive Officer
       MSP Recovery, Inc.
       2701 Le Jeune Road, Floor 10
       Coral Gables, FL 33134

                                                        Re: MSP Recovery, Inc.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            January 20, 2023
                                                            File No. 333-268616

       Dear John H. Ruiz:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply 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 these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
December 23, 2022 letter.

       Amendment No. 2 for Form S-1

       Beneficial Ownership of Securities, page 107

   1.                                                   Please refer to prior
comment 4 and disclose the natural person(s) that hold voting and/or
                                                        investment power over
the shares that will be held by Brickell Key Investments and its
                                                        affiliates. We note
your response that you are unaware of any natural person(s) that holds
                                                        voting and/or
investment power over the shares that will be held by Brickell Key
                                                        Investments LP and its
affiliates. Given that you entered into a Claim Proceeds
                                                        Investment Agreement
and a Warrant Agreement with Brickell Key Investments LP in
                                                        2019 and 2022 and
appear to have a material relationship with Brickell Key Investments
                                                        LP, please tell us why
you are are unable to disclose the natural person(s) that hold voting
                                                        and/or investment power
over the shares.
 John H. Ruiz
MSP Recovery, Inc.
February 9, 2023
Page 2

      You may contact Edwin Kim, Staff Attorney, at (202) 551-3297 or Jan Woo,
Legal
Branch Chief, at (202) 551-3453 with any other questions.

                                                       Sincerely,
FirstName LastNameJohn H. Ruiz
                                                       Division of Corporation
Finance
Comapany NameMSP Recovery, Inc.
                                                       Office of Technology
February 9, 2023 Page 2
cc:       Adam Buehler, Esq.
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

February 9, 2023

John H. Ruiz  
Chief Executive Officer  
MSP Recovery, Inc.  
2701 Le Jeune Road, Floor 10  
Coral Gables, FL 33134

# **Re: MSP Recovery, Inc.**  
**Amendment No. 1 to Registration Statement on Form S-1**  
**January 20, 2023**  
**File No. 333-268616**

Dear John H. Ruiz:

We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply 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 these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our December 23, 2022 letter.

# Amendment No. 2 for Form S-1

# Beneficial Ownership of Securities, page 107

1. Please refer to prior comment 4 and disclose the natural person(s) that hold voting and/or investment power over the shares that will be held by Brickell Key Investments and its affiliates. We note your response that you are unaware of any natural person(s) that holds voting and/or investment power over the shares that will be held by Brickell Key Investments LP and its affiliates. Given that you entered into a Claim Proceeds Investment Agreement and a Warrant Agreement with Brickell Key Investments LP in 2019 and 2022 and appear to have a material relationship with Brickell Key Investments LP, please tell us why you are unable to disclose the natural person(s) that hold voting and/or investment power over the shares.

John H. Ruiz
MSP Recovery, Inc.
February 9, 2023
Page 2

You may contact Edwin Kim, Staff Attorney, at (202) 551-3297 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Technology

cc: Adam Buehler, Esq.