SEC Comment Letter for Katapult Holdings, Inc. (KPLT, KPLTW) (CIK 0001785424) (KPLT) — Oct 17, 2019
Katapult Holdings, Inc. (KPLT, KPLTW) (CIK 0001785424)
Date: Oct. 17, 2019 · CIK: 0001785424 · Accession: 0000000000-19-014660
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-234182
Letter
October 17, 2019 Lee Einbinder Chief Executive Officer FinServ Acquisition Corp. c/o Ellenoff Grossman & Schole LLP 1345 Avenue of the Americas New York, NY 10105 Re:FinServ Acquisition Corp. Registration Statement on Form S-1 Filed October 11, 2019 File No. 333-234182 Dear Mr. Einbinder: We have reviewed your registration statement and have the following comment. In our comment, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this comment, we may have additional comments. Registration Statement on Form S-1 Filed October 11, 2019 Finserv Acquisition Corp. Financial Statements Notes to Financial Statements Note 8 - Subsequent Events, page F-16 1.Please disclose the date through which subsequent events have been evaluated. Refer to ASC 855-10-50-1. 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.
FirstName LastNameLee Einbinder Comapany NameFinServ Acquisition Corp. October 17, 2019 Page 2 FirstName LastName Lee Einbinder FinServ Acquisition Corp. October 17, 2019 Page 2 Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. You may contact Linda Cvrkel at 202-551-3813 or Rufus Decker at 202-551-3769 if you have questions regarding comments on the financial statements and related matters. Please contact Michael Killoy at 202-551-7576 or Pam Howell at 202-551-3357 with any other questions. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc: Stuart Neuhauser
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October 17, 2019
Lee Einbinder
Chief Executive Officer
FinServ Acquisition Corp.
c/o Ellenoff Grossman & Schole LLP
1345 Avenue of the Americas
New York, NY 10105
Re:FinServ Acquisition Corp.
Registration Statement on Form S-1
Filed October 11, 2019
File No. 333-234182
Dear Mr. Einbinder:
We have reviewed your registration statement and have the following comment. In our
comment, we may ask you to provide us with information so we may better understand your
disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comment applies to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to this comment, we may have additional comments.
Registration Statement on Form S-1 Filed October 11, 2019
Finserv Acquisition Corp. Financial Statements
Notes to Financial Statements
Note 8 - Subsequent Events, page F-16
1.Please disclose the date through which subsequent events have been evaluated. Refer to
ASC 855-10-50-1.
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.
FirstName LastNameLee Einbinder
Comapany NameFinServ Acquisition Corp.
October 17, 2019 Page 2
FirstName LastName
Lee Einbinder
FinServ Acquisition Corp.
October 17, 2019
Page 2
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
You may contact Linda Cvrkel at 202-551-3813 or Rufus Decker at 202-551-3769 if you
have questions regarding comments on the financial statements and related matters. Please
contact Michael Killoy at 202-551-7576 or Pam Howell at 202-551-3357 with any other
questions.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc: Stuart Neuhauser