SEC Comment Letter 0000000000-24-011900 to Upstart Holdings, Inc. (UPST) (CIK 0001647639) (UPST)
Upstart Holdings, Inc. (UPST) (CIK 0001647639)
Date: Oct. 24, 2024 · CIK: 0001647639 · Accession: 0000000000-24-011900
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File numbers found in text: 001-39797
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October 24, 2024
Sanjay Datta
Chief Financial Officer
Upstart Holdings, Inc.
2950 S. Delaware Street
Suite 410
San Mateo, California 94403
Re:Upstart Holdings, Inc.
Annual Report on Form 10-K for the Fiscal Year Ended December 31, 2023
File Number 001-39797
Dear Sanjay Datta:
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 Finance