United States securities and exchange commission logo May 5, 2022 Nicholas Dermatas Chief Financial Officer North Mountain Merger Corp. 767 Fifth Avenue, 9th Floor New York, NY 10153 Re: North Mountain Merger Corp. Form 10-K for the Fiscal Year Ended December 31, 2021 Filed March 22, 2022 File No. 001-39523 Dear Mr. Dermatas: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Technology cc: Raphael N. Russo