SEC Comment Letter for Direct Digital Holdings, Inc. (DRCT) (CIK 0001880613) (DRCT) — Feb 10, 2026
Direct Digital Holdings, Inc. (DRCT) (CIK 0001880613)
Date: Feb. 10, 2026 · CIK: 0001880613 · Accession: 0000000000-26-001383
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Reasoning
File numbers found in text: 333-293201
Letter
February 10, 2026 Mark Walker Chief Executive 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 February 4, 2026 File No. 333-293201 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 Scott Anderegg at 202-551-3342 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc:Rakesh Gopalan
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February 10, 2026
Mark Walker
Chief Executive 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 February 4, 2026
File No. 333-293201
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 Scott Anderegg at 202-551-3342 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc:Rakesh Gopalan