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CORRESP Filing

Katapult Holdings, Inc.
Date: Aug. 4, 2025 · CIK: 0001785424 · Accession: 0000950103-25-009836

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File numbers found in text: 333-288985

Date
August 4, 2025
Author
By
Form
CORRESP
Company
Katapult Holdings, Inc.

Letter

United States Securities and Exchange Commission Division of Corporation Finance Attn: Rucha Pandit Katapult Holdings, Inc. Registration Statement on Form S-1 (File No. 333-288985)

Re:

Dear Ms. Pandit:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time on August 7, 2025 or as soon thereafter as is practicable.

Please do not hesitate to contact Nicole Brookshire of Davis Polk & Wardwell LLP at (212) 450-4206 with any questions or comments with respect to this letter.

Sincerely,
Katapult Holdings, Inc.

Show Raw Text
CORRESP
 1
 filename1.htm

 August 4, 2025

 United States Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549-4628

 Attn:
 Rucha Pandit

 Re:

 Katapult Holdings, Inc.

 Registration Statement on Form S-1 (File No. 333-288985)

 Dear Ms. Pandit:

 Pursuant to Rule 461 under the Securities Act of 1933, as amended, the
undersigned registrant hereby requests that the effective date for the Registration Statement referred to above be accelerated so that
it will be declared effective at 4:00 p.m. Eastern Time on August 7, 2025 or as soon thereafter as is practicable.

 Please do not hesitate to contact Nicole Brookshire of Davis Polk &
Wardwell LLP at (212) 450-4206 with any questions or comments with respect to this letter.

 Sincerely,

 Katapult Holdings, Inc.

 By:
 /s/ Orlando Zayas

 Name:	Orlando Zayas

 Title:	Chief Executive Officer

 Via EDGAR

 CC: Nicole Brookshire, Davis Polk & Wardwell LLP