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SEC Comment Letter 0000000000-23-003798 to Katapult Holdings, Inc. (KPLT)

Katapult Holdings, Inc.
Date: April 17, 2023 · CIK: 0001785424 · Accession: 0000000000-23-003798

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File numbers found in text: 333-271169

Date
April 17, 2023
Author
Orlando Zayas
Form
UPLOAD
Company
Katapult Holdings, Inc.

Letter

United States securities and exchange commission logo April 17, 2023 Orlando Zayas Chief Executive Officer Katapult Holdings, Inc. 5204 Tennyson Parkway, Suite 500 Plano, TX 75024 Re:Katapult Holdings, Inc. Registration Statement on Form S-3 Filed April 6, 2023 File No. 333-271169 Dear Orlando Zayas: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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 Rucha Pandit at (202) 551-6022 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Nicole Brookshire

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United States securities and exchange commission logo
April 17, 2023
Orlando Zayas
Chief Executive Officer
Katapult Holdings, Inc.
5204 Tennyson Parkway, Suite 500
Plano, TX 75024
Re:Katapult Holdings, Inc.
Registration Statement on Form S-3
Filed April 6, 2023
File No. 333-271169
Dear Orlando Zayas:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration.  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 Rucha Pandit at (202) 551-6022 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:       Nicole Brookshire