SEC Comment Letter 0000000000-24-001214 to Direct Digital Holdings, Inc. (DRCT) (CIK 0001880613) (DRCT)
Direct Digital Holdings, Inc. (DRCT) (CIK 0001880613)
Date: Jan. 31, 2024 · CIK: 0001880613 · Accession: 0000000000-24-001214
AI Filing Summary & Sentiment
File numbers found in text: 001-41261
Letter
United States securities and exchange commission logo January 31, 2024 Mark Walker Chief Executive Officer Direct Digital Holdings, Inc. 1177 West Loop South ,Suite 1310 Houston, Texas 77027 Re:Direct Digital Holdings, Inc. Form 10-K for Fiscal Year Ended December 31, 2022 Filed April 17, 2023 File No. 001-41261 Dear Mark Walker: We have completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Diana Diaz
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United States securities and exchange commission logo
January 31, 2024
Mark Walker
Chief Executive Officer
Direct Digital Holdings, Inc.
1177 West Loop South ,Suite 1310
Houston, Texas 77027
Re:Direct Digital Holdings, Inc.
Form 10-K for Fiscal Year Ended December 31, 2022
Filed April 17, 2023
File No. 001-41261
Dear Mark Walker:
We have completed our review of your filing. 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.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Diana Diaz