SEC Comment Letter 0000000000-25-000837 to Direct Digital Holdings, Inc. (DRCT) (CIK 0001880613) (DRCT)
Direct Digital Holdings, Inc. (DRCT) (CIK 0001880613)
Date: Jan. 27, 2025 · CIK: 0001880613 · Accession: 0000000000-25-000837
AI Filing Summary & Sentiment
File numbers found in text: 333-284344
Letter
January 27, 2025 Diana Diaz Chief Financial Officer Direct Digital Holdings, Inc. 1177 West Loop South, Suite 1310 Houston, Texas 77027 Re:Direct Digital Holdings, Inc. Registration Statement on Form S-1 Filed January 17, 2025 File No. 333-284344 Dear Diana Diaz: 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 Rucha Pandit at 202-551-6022 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Rakesh Gopalan
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January 27, 2025
Diana Diaz
Chief Financial Officer
Direct Digital Holdings, Inc.
1177 West Loop South, Suite 1310
Houston, Texas 77027
Re:Direct Digital Holdings, Inc.
Registration Statement on Form S-1
Filed January 17, 2025
File No. 333-284344
Dear Diana Diaz:
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 Rucha Pandit at 202-551-6022 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Rakesh Gopalan