SecProbe.io

CORRESP
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 Document Goldman Sachs & Co. LLC 200 West Street New York, New York 10282 J.P. Morgan Securities LLC 383 Madison Avenue New York, New York 10179 Morgan Stanley & Co. LLC 1585 Broadway New York, New York 10036 September 8, 2025 VIA EDGAR Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Madeleine Joy Mateo Christian Windsor Lory Empire Michael Volley Re: Klarna Group plc Registration Statement on Form F-1 Filed September 2, 2025, as amended File No. 333-285826 Acceleration Request Requested Date: September 9, 2025 Requested Time: 4:00 P.M. Eastern Time Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), we, as the representatives of the several underwriters (the “Representatives”), hereby join in the request of Klarna Group plc, a public company with limited liability incorporated pursuant to the laws of England and Wales (the “Company”), that the effective date of the above-referenced Registration Statement on Form F-1 be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time, on September 9, 2025, or as soon thereafter as practicable, or at such other time thereafter as the Company or its outside counsel, Davis Polk & Wardwell LLP, may request by telephone to the staff of the Securities and Exchange Commission. Pursuant to Rule 460 under the Securities Act, we, as the Representatives, wish to advise you that we will take reasonable steps to secure adequate distribution of the preliminary prospectus to underwriters, dealers, institutions and others prior to the requested effective time of the Registration Statement. We, the undersigned Representatives, hereby represent that we are in compliance and will comply, and have been informed by the other participating underwriters that they are in compliance and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended, in connection with the offering pursuant to the above-referenced Registration Statement and Preliminary Prospectus. [ Signature Page Follows ] Very truly yours, Goldman Sachs & Co. LLC J.P. Morgan Securities LLC Morgan Stanley & Co. LLC, As Representatives of the several Underwriters GOLDMAN SACHS & CO. LLC By: /s/ Danielle Freeman                                          Name: Danielle Freeman Title: Managing Director J.P. MORGAN SECURITIES LLC By: /s/ Blair Seideman                                               Name: Blair Seideman Title: Executive Director MORGAN STANLEY & CO. LLC By: /s/ Rizvan Dhalla                                                Name: Rizvan Dhalla Title: Managing Director [ Signature Page to Underwriters’ Acceleration Request Letter ]