SEC Comment Letter 0000000000-23-004464 to Direct Digital Holdings, Inc. (DRCT) (CIK 0001880613) (DRCT)
Direct Digital Holdings, Inc. (DRCT) (CIK 0001880613)
Date: May 1, 2023 · CIK: 0001880613 · Accession: 0000000000-23-004464
AI Filing Summary & Sentiment
File numbers found in text: 333-271382
Letter
United States securities and exchange commission logo May 1, 2023 Mark Walker Chairman and Chief Executive Officer Direct Digital Holdings, Inc. 1177 West Loop South, Suite 1310 Houston, TX 77207 Re:Direct Digital Holdings, Inc. Registration Statement on Form S-3 Filed April 21, 2023 File No. 333-271382 Dear Mark Walker: 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 Taylor Beech at 202-551-4515 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Rakesh Gopalan, Esq.
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United States securities and exchange commission logo
May 1, 2023
Mark Walker
Chairman and Chief Executive Officer
Direct Digital Holdings, Inc.
1177 West Loop South, Suite 1310
Houston, TX 77207
Re:Direct Digital Holdings, Inc.
Registration Statement on Form S-3
Filed April 21, 2023
File No. 333-271382
Dear Mark Walker:
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 Taylor Beech at 202-551-4515 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Rakesh Gopalan, Esq.