United States securities and exchange commission logo February 3, 2023 Timothy Fitzsimmons Chief Financial and Accounting Officer CompoSecure, Inc. 309 Pierce Street Somerset , New Jersey 08873 Re: CompoSecure, Inc. Form 10-K for the Fiscal Year Ended December 31, 2021 Filed March 14, 2022 Form 10-Q for the Quarterly Period Ended June 30, 2022 Filed August 9, 2022 File No. 001-39687 Dear Timothy Fitzsimmons: We have completed our review of your filings. 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 Crypto Assets