Correspondence 0001104659-23-096584 from Direct Digital Holdings, Inc. (DRCT) (CIK 0001880613) (DRCT)
Direct Digital Holdings, Inc. (DRCT) (CIK 0001880613)
Date: Aug. 29, 2023 · CIK: 0001880613 · Accession: 0001104659-23-096584
AI Filing Summary & Sentiment
File numbers found in text: 001-41261
Referenced dates: August 17, 2023
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CORRESP
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August 29, 2023
VIA EDGAR
Amy Geddes and Lyn Shenk
Division of Corporation Finance
Office of Trade & Services
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Re: Direct Digital Holdings, Inc.
Form 10-K for Fiscal Year Ended December 31, 2022
Filed April 17, 2023
File No. 001-41261
Amy Geddes and Lyn Shenk:
Direct Digital Holdings, Inc.
(the “Company”) is sending this letter to confirm the extension of time to respond to the comment letter dated August
17, 2023 from the staff (the “Staff”) of the Securities and Exchange Commission’s Division of Corporation Finance
relating to the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2022. As per our counsel’s discussion
with Ms. Geddes on August 29, 2023, this letter confirms that the agreed deadline for the Company to file its written response to the
Staff’s comment letter is September 11, 2023. Please contact me at 832-402-1054 should you have any questions or concerns.
Very truly yours,
/s/ Diana P. Diaz
Diana P. Diaz
Interim Chief Financial Officer
cc (electronic): Mark Walker, Chairman & CEO
Rakesh Gopalan, McGuireWoods LLP