SEC Comment Letter for Direct Digital Holdings, Inc. (DRCT) (CIK 0001880613) (DRCT) — May 6, 2026
Direct Digital Holdings, Inc. (DRCT) (CIK 0001880613)
Date: May 6, 2026 · CIK: 0001880613 · Accession: 0000000000-26-004648
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-295414
Letter
May 6, 2026 Mark D. Walker 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 April 29, 2026 File No. 333-295414 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 Cheryl Brown at 202-551-3905 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Andrew J. Terjesen, Esq.
Show Raw Text
May 6, 2026 Mark D. Walker 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 April 29, 2026 File No. 333-295414 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 Cheryl Brown at 202-551-3905 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Andrew J. Terjesen, Esq.