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                              June 10, 2024

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

                                                        Re: MSP Recovery, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed June 5, 2024
                                                            File No. 333-279958

       Dear John H. Ruiz:

              We have conducted a limited review of your registration statement
and have the
       following comments.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe a 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-1

       Cover Page

   1.                                                   You disclose on the
cover page and on page 5 that you are registering for resale 8,422,658
                                                        shares of your Class A
Common Stock. The selling securityholders' table on page 87,
                                                        however, indicates that
the selling shareholders can sell up to 14,096,885 shares and
                                                        several warrants.
Please revise the registration statement to resolve the discrepancy or
                                                        advise.
       Exhibits

   2.                                                   The legal opinion filed
as Exhibit 5.1 references an earlier offering. Please file a new
                                                        opinion that opines on
the legality of the Company   s securities being registered in the
                                                        current registration
statement.
 John H. Ruiz
FirstName  LastNameJohn H. Ruiz
MSP Recovery,   Inc.
Comapany
June       NameMSP Recovery, Inc.
     10, 2024
June 10,
Page 2 2024 Page 2
FirstName LastName
        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 Matthew Crispino at 202-551-3456 or Jan Woo at
202-551-3453 with any
other questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology
cc:      Jeremy Moore