SEC Company Response from Katapult Holdings, Inc. (KPLT, KPLTW) (CIK 0001785424) (KPLT) — Oct 25, 2019
Katapult Holdings, Inc. (KPLT, KPLTW) (CIK 0001785424)
Date: Oct. 25, 2019 · CIK: 0001785424 · Accession: 0001213900-19-021189
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-234182
Referenced dates: October 17, 2019
Letter
VIA EDGAR Attention: Michael Killoy Re: FinServ Acquisition Corp. Registration Statement on Form S-1 Filed October 11, 2019 File No. 333-234182
Dear Mr. Killoy:
FinServ Acquisition Corp. (the “Company,” “FinServ,” “we,” “our” or “us”) hereby transmits its response to the comments of the staff (the “Staff”) of the Division of Corporation Finance of the Securities and Exchange Commission contained in the Staff’s letter dated October 17, 2019 (the “Letter”) regarding the above-referenced Registration Statement on Form S-1 (the “Registration Statement”). For ease of reference, the numbered paragraphs below correspond to the numbered comments in the Letter, with the Staff’s comments presented in bold italics font type.
The responses below follow the sequentially numbered comments from the Letter. All page references in the responses set forth below refer to page numbers in the marked version of the Registration Statement. Capitalized terms used but not otherwise defined herein have the meanings ascribed to such terms in the Registration Statement.
Registration Statement on Form S-1 filed October 11 2019
FinServ Acquisition Corp. Financial Statements
Notes to Financial Statements
Note 8 - Subsequent Events, page F-16
1. Please disclose the date through which subsequent events have been evaluated. Refer to ASC 855-10-50-1.
In response to the Staff’s comment, we have revised our Registration Statement to include the requested information.
* * * * *
U.S. Securities and Exchange Commission
Division of Corporation Finance
October 25, 2019
Page 2 of 2
We thank the Staff in advance for its consideration of the foregoing. Should you have any questions, please do not hesitate to contact FinServ’s legal counsel, Stuart Neuhauser, Esq., of Ellenoff Grossman & Schole LLP, at (212) 370-1300.
Very truly yours,
FINSERV ACQUISITION CORP.
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CORRESP
1
filename1.htm
FinServ Acquisition Corp.
c/o Ellenoff Grossman & Schole LLP
1345 Avenue of Americas
New York, NY 10105
(646) 965-8218
October 25, 2019
VIA EDGAR
U.S. Securities and Exchange Commission
100 F Street, N.E.
Mail Stop 3030
Washington, D.C. 20549
Attention: Michael Killoy
Re: FinServ Acquisition Corp.
Registration Statement on Form
S-1
Filed October 11, 2019
File No. 333-234182
Dear Mr. Killoy:
FinServ Acquisition
Corp. (the “Company,” “FinServ,” “we,” “our” or “us”)
hereby transmits its response to the comments of the staff (the “Staff”) of the Division of Corporation Finance
of the Securities and Exchange Commission contained in the Staff’s letter dated October 17, 2019 (the “Letter”)
regarding the above-referenced Registration Statement on Form S-1 (the “Registration Statement”). For ease of
reference, the numbered paragraphs below correspond to the numbered comments in the Letter, with the Staff’s comments presented
in bold italics font type.
The responses below
follow the sequentially numbered comments from the Letter. All page references in the responses set forth below refer to page numbers
in the marked version of the Registration Statement. Capitalized terms used but not otherwise defined herein have the meanings
ascribed to such terms in the Registration Statement.
Registration Statement on Form S-1 filed October 11 2019
FinServ Acquisition Corp. Financial Statements
Notes to Financial Statements
Note 8 - Subsequent Events, page F-16
1. Please disclose the date through which subsequent events have been evaluated. Refer to ASC 855-10-50-1.
In response to the
Staff’s comment, we have revised our Registration Statement to include the requested information.
* * * * *
U.S. Securities and Exchange Commission
Division of Corporation Finance
October 25, 2019
Page 2 of 2
We thank the
Staff in advance for its consideration of the foregoing. Should you have any questions, please do not hesitate to contact FinServ’s
legal counsel, Stuart Neuhauser, Esq., of Ellenoff Grossman & Schole LLP, at (212) 370-1300.
Very truly yours,
FINSERV ACQUISITION CORP.
By:
/s/ Lee Einbinder
Name:
Lee Einbinder
Title:
Chief Executive Officer
cc: Ellenoff Grossman & Schole LLP
Kirkland & Ellis LLP