| | |
Katapult Holdings, Inc. 5204 Tennyson Parkway, Suite 500 Plano, TX 75024
May 3, 2023 |
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Attention: Rucha Pandit
| | | | | |
| Re: | Katapult Holdings, Inc.
Registration Statement on Form S-3
Registration No. 333-271169 |
Dear Ms. Pandit
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Katapult Holdings, Inc., a Delaware corporation (the “Registrant”), hereby requests that the effective date for the Registration Statement on Form S-3 referred to above, as amended, be accelerated so that it will be declared effective at 4:00 p.m. Eastern Standard Time on May 4, 2023 or as soon thereafter as is practicable.
Please do not hesitate to contact Nicole Brookshire of Davis Polk & Wardwell LLP at (212) 450-4206 or nicole.brookshire@davispolk.com or Hillary A. Coleman of Davis Polk & Wardwell LLP at (212) 450-4733 or hillary.coleman@davispolk.com with any questions or comments with respect to this letter.
[Signature Page Follows]
Sincerely,
Katapult Holdings, Inc.
By: /s/ Orlando Zayas
Name: Orlando Zayas
Title: Chief Executive Officer
cc: Nicole Brookshire, Davis Polk & Wardwell LLP
Hillary A. Coleman, Davis Polk & Wardwell LLP
