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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

Date
June 17, 2024
Author
Orlando Zayas
Form
UPLOAD
Company
Katapult Holdings, Inc.

Letter

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

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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