SEC Comment Letter 0000000000-24-012113 to Direct Digital Holdings, Inc. (DRCT) (CIK 0001880613) (DRCT)
Direct Digital Holdings, Inc. (DRCT) (CIK 0001880613)
Date: Oct. 30, 2024 · CIK: 0001880613 · Accession: 0000000000-24-012113
AI Filing Summary & Sentiment
File numbers found in text: 333-282762
Letter
October 30, 2024 Mark D. Walker Chairman and Chief Executive Officer Direct Digital Holdings, Inc. 1177 West Loop South, Suite 1310 Houston, TX 77027 Re:Direct Digital Holdings, Inc. Registration Statement on Form S-1 Filed October 22, 2024 File No. 333-282762 Dear Mark D. 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 Kate Beukenkamp at 202-551-3861 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Rakesh Gopalan
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October 30, 2024
Mark D. Walker
Chairman and Chief Executive Officer
Direct Digital Holdings, Inc.
1177 West Loop South, Suite 1310
Houston, TX 77027
Re:Direct Digital Holdings, Inc.
Registration Statement on Form S-1
Filed October 22, 2024
File No. 333-282762
Dear Mark D. 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 Kate Beukenkamp at 202-551-3861 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Rakesh Gopalan