United States securities and exchange commission logo

                              March 24, 2021

       Michael Hansen
       Chief Executive Officer
       Alkami Technology, Inc.
       5601 Granite Parkway, Suite 120
       Plano, TX 75024

                                                        Re: Alkami Technology,
Statement on Form S-1
                                                            Filed March 10,
                                                            File No. 333-254108

       Dear Mr. Hansen:

              We have reviewed your 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

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form S-1

       Graphics, page i

   1.                                                   Balance your
presentation of selected financial information by including equally
                                                        prominent disclosure of
your increasing net loss position over the last three years. In
                                                        addition, please
confirm that all the individuals providing testimonials have consented to
                                                        the inclusion of their
testimonials in your filing.
       Consolidated Financial Statements
       Notes to Consolidated Financial Statements
       Note 17. Subsequent Events, page F-34

   2.                                                   Your response dated
March 22, 2021 indicates that you issued 2.7 million options
                                                        subsequent to December
31, 2020. Considering the proximity of these issuances to the
 Michael Hansen
Alkami Technology, Inc.
March 24, 2021
Page 2
      date your preliminary price range was determined tell us how you
considered using the
      preliminary price range as a factor in determining the fair value of your
common stock on
      these issuance dates. In this regard, please quantify factors that
supports the significant
      difference between the 2021 grants valuation and the Preliminary Assumed
IPO price.
      Tell us whether changes in revenue and operating results supports this
significant increase
      in valuation within a short time frame. In addition, clarify whether
additional disclosure is
      warranted since it appears that the rapid changes in valuation of your
shares of ordinary
      shares was not solely attributable to changes in your financial condition
or results of

3.    Please revise Exhibits 3.2 and 3.4 to clarify that the exclusive forum
provision does not
      apply to claims under the Exchange Act.
        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

       You may contact Laura Veator, Staff Accountant, at (202) 551-3716 or
Krikorian, Accounting Branch Chief, at (202) 551-3488 if you have questions
comments on the financial statements and related matters. Please contact Jeff
Kauten, Staff
Attorney, at (202) 551-3447 or Larry Spirgel, Office Chief, at (202) 551-3815
with any other

FirstName LastNameMichael Hansen
                                                            Division of
Corporation Finance
Comapany NameAlkami Technology, Inc.
                                                            Office of
March 24, 2021 Page 2
cc:       Kathleen M. Wells, Esq.
FirstName LastName