SEC Company Response from Katapult Holdings, Inc. (KPLT, KPLTW) (CIK 0001785424) (KPLT) — Oct 29, 2019

Katapult Holdings, Inc. (KPLT, KPLTW) (CIK 0001785424)
Date: Oct. 29, 2019 · CIK: 0001785424 · Accession: 0001213900-19-021384

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File numbers found in text: 333-234182

Date

October 25, 2019

Author

/s/ Lee Einbinder

Form

CORRESP

Company

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

Letter

VIA EDGAR Attention: Michael Killoy Re: FinServ Acquisition Corp. Amendment No. 2 to Registration Statement on Form S-1 Filed October 25, 2019 File No. 333-234182

Dear Mr. Killoy:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, FinServ Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 4:00 p.m. EST on Thursday, October 31, 2019, or as soon as thereafter practicable.

Very truly yours,
/s/ Lee Einbinder

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CORRESP
1
filename1.htm

FinServ Acquisition Corp.

c/o Ellenoff Grossman & Schole LLP

1345 Avenue of the Americas

New York, NY 10105

October
29, 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.

    Amendment No. 2 to Registration Statement on Form S-1

    Filed October 25, 2019

    File No. 333-234182

Dear Mr. Killoy:

Pursuant to Rule 461 under the Securities Act
of 1933, as amended, FinServ Acquisition Corp. hereby requests acceleration of effectiveness of the above referenced Registration
Statement so that it will become effective at 4:00 p.m. EST on Thursday, October 31, 2019, or as soon as thereafter practicable.

    Very truly yours,

    /s/ Lee Einbinder

    Lee Einbinder

    Chief Executive Officer

    cc:
    Ellenoff Grossman & Schole LLP

    Kirkland & Ellis LLP

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