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SEC Comment Letter for GREEN DOT CORP (GDOT) (CIK 0001386278) (GDOT) — Apr 22, 2026

GREEN DOT CORP (GDOT) (CIK 0001386278)
Date: April 22, 2026 · CIK: 0001386278 · Accession: 0000000000-26-004078

Financial Reporting Regulatory Compliance Related Party / Governance

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File numbers found in text: 001-34819

Date
April 22, 2026
Author
April 22, 2026
Form
UPLOAD
Company
GREEN DOT CORP (GDOT) (CIK 0001386278)

Letter

Re: Green Dot Corporation Form 10-K for the Fiscal Year Ended December 31, 2025 Filed March 16, 2026 File No. 001-34819 Dear Jess Unruh:

April 22, 2026

Jess Unruh Chief Financial Officer Green Dot Corporation 1675 N.Freedom Blvd (200 West) Building 1 Provo, Utah 84604

We have limited our review of your filing to the financial statements and related disclosures and have the following comment.

Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response.

After reviewing your response to this letter, we may have additional comments.

Form 10-K for the Fiscal Year Ended December 31, 2025 Notes to Consolidated Financial Statements Note 7 - Equity Method Investments , page 84

1. We note your equity method investment in TailFin Labs, LLC. Please tell us how you considered and complied with the financial statement requirements under Rule 3-09 of Regulation S-X for this equity method investment in the 2025 Form 10-K. In closing, 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.

Please contact Sarmad Makhdoom at 202-551-5776 or Robert Klein at 202-551-3847 with any questions.

Sincerely,
April 22, 2026
Page 2
Division of Corporation Finance
Office of Finance

Show Raw Text
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<TEXT>
 April 22, 2026

Jess Unruh
Chief Financial Officer
Green Dot Corporation
1675 N.Freedom Blvd (200 West) Building 1
Provo, Utah 84604

 Re: Green Dot Corporation
 Form 10-K for the Fiscal Year Ended December 31, 2025
 Filed March 16, 2026
 File No. 001-34819
Dear Jess Unruh:

 We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment.

 Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

 After reviewing your response to this letter, we may have additional
comments.

Form 10-K for the Fiscal Year Ended December 31, 2025
Notes to Consolidated Financial Statements
Note 7 - Equity Method Investments , page 84

1. We note your equity method investment in TailFin Labs, LLC. Please tell
us how you
 considered and complied with the financial statement requirements under
Rule 3-09 of
 Regulation S-X for this equity method investment in the 2025 Form 10-K.
 In closing, 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.

 Please contact Sarmad Makhdoom at 202-551-5776 or Robert Klein at
202-551-3847
with any questions.

 Sincerely,
 April 22, 2026
Page 2

 Division of Corporation Finance
 Office of Finance
</TEXT>
</DOCUMENT>