SEC Comment Letter 0000000000-24-006914 to Katapult Holdings, Inc. (KPLT)
Katapult Holdings, Inc.
Date: June 17, 2024 · CIK: 0001785424 · Accession: 0000000000-24-006914
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File numbers found in text: 333-280099
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United States securities and exchange commission logo
June 17, 2024
Orlando Zayas
Chief Executive Officer
Katapult Holdings, Inc.
5360 Legacy Drive, Building 2
Plano, TX 75024
Re:Katapult Holdings, Inc.
Registration Statement on Form S-1
Filed June 10, 2024
File No. 333-280099
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 Rebekah Reed at 202-551-5332 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Nicole Brookshire