In this conversation, Luke and Glenn discuss the importance of acquiring the first hundred customers when starting a business. They share their experiences with getting the first hundred customers for their respective businesses, Spike, Little Ones, and Glaamp. They provide tips on how to attract customers, including using blog posts and SEO, leveraging influencers, and utilizing LinkedIn. They also emphasize the need to treat the first hundred customers as a real business and the importance of knowing your numbers. The key takeaway is to take action and get started on acquiring your first hundred customers.