Katapult Holdings, Inc.
5204 Tennyson Parkway, Suite 500
Plano, TX 75204
August 5, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Scott Anderegg |
| Mara Ransom |
| Re: | Katapult Holdings, Inc. |
Registration Statement on Form S-1, as amended
File No. 333-257583
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Katapult Holdings, Inc. (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on August 9, 2021, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, DLA Piper LLP (US), request by telephone that such Registration Statement be declared effective.
Please contact Andrew P. Gilbert, of DLA Piper LLP (US), counsel to the Company, at (973) 520-2550, as soon as the registration statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Sincerely, | |
| /s/ Orlando Zayas | |
| Orlando Zayas |
