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. |
Withdrawal of Acceleration Request for Registration Statement on Form S-1
Filed June 30, 2021, as amended
File No. 333-257583
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence via EDGAR on August 5, 2021, in which we requested the acceleration of the effective date of the Registration Statement on Form S-1 (File No. 333-25753) (the “Registration Statement”) of Katapult Holdings, Inc. to 4:00 P.M. ET on August 9, 2021 or as soon as practicable thereafter, pursuant to Rules 460 and 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.
Please contact Andrew P. Gilbert, of DLA Piper LLP (US), counsel to the Company, at (973) 520-2550, with any questions you may have concerning this request.
| Sincerely, | |
| /s/ Orlando Zayas | |
| Orlando Zayas |
