SEC Comment Letter 0000000000-26-005202 to Bakkt, Inc. (BKKT)
Bakkt, Inc.
Date: May 21, 2026 · CIK: 0001820302 · Accession: 0000000000-26-005202
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295817
Letter
May 21, 2026 Akshay Naheta Chief Executive Officer and Director Bakkt, Inc. 3280 Peachtree Road Suites 07-128, 07-130 & 07-132 Atlanta, Georgia 30305 Re: Bakkt, Inc. Registration Statement on Form S-3 Filed May 13, 2026 File No. 333-295817 Dear Akshay Naheta: 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 Komul Chaudhry at 202-551-4746 with any questions. Sincerely, Division of Corporation Finance Office of Crypto Assets
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May 21, 2026 Akshay Naheta Chief Executive Officer and Director Bakkt, Inc. 3280 Peachtree Road Suites 07-128, 07-130 & 07-132 Atlanta, Georgia 30305 Re: Bakkt, Inc. Registration Statement on Form S-3 Filed May 13, 2026 File No. 333-295817 Dear Akshay Naheta: 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 Komul Chaudhry at 202-551-4746 with any questions. Sincerely, Division of Corporation Finance Office of Crypto Assets