SEC Comment Letter for Katapult Holdings, Inc. (KPLT, KPLTW) (CIK 0001785424) (KPLT) — Dec 16, 2024

Katapult Holdings, Inc. (KPLT, KPLTW) (CIK 0001785424)
Date: Dec. 16, 2024 · CIK: 0001785424 · Accession: 0000000000-24-013815

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File numbers found in text: 001-39116

Date

December 16, 2024

Author

Nancy Walsh

Form

UPLOAD

Company

Katapult Holdings, Inc. (KPLT, KPLTW) (CIK 0001785424)

Letter

December 16, 2024 Nancy Walsh Chief Financial Officer Katapult Holdings, Inc. 5360 Legacy Drive, Building 2 Plano, TX 75024 Re:Katapult Holdings, Inc. Form 10-K for Fiscal Year Ended December 31, 2023 File No. 001-39116 Dear Nancy Walsh: 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 Trade & Services

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December 16, 2024
Nancy Walsh
Chief Financial Officer
Katapult Holdings, Inc.
5360 Legacy Drive, Building 2
Plano, TX 75024
Re:Katapult Holdings, Inc.
Form 10-K for Fiscal Year Ended December 31, 2023
File No. 001-39116
Dear Nancy Walsh:
            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 Trade & Services

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