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                             July 21, 2021

       Orlando Zayas
       Chief Executive Officer
       Katapult Holdings, Inc.
       5204 Tennyson Parkway, Suite 500
       Plano, TX 75024

                                                        Re: Katapult Holdings,
Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed June 30, 2021
                                                            File No. 333-257583

       Dear Mr. Zayas:

               We have limited our review of your registration statement to the
issue we have addressed
       in our comment. In our comment, we may ask you to provide us with
information so we may
       better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to our comment, we may have additional comments.

       Registration Statement on Form S-1 filed on June 30, 2021

       General

   1.                                                   Please revise your
registration statement to include the March 31, 2021 unaudited interim
                                                        financial statements
for FinServ Acquisition Corp. or tell us why you believe they are not
                                                        required.
               We remind you that the company and its management are
responsible for the accuracy
       and adequacy of their disclosures, notwithstanding any review, comments,
action or absence of
       action by the staff.

              Refer to Rules 460 and 461 regarding requests for acceleration.
Please allow adequate
       time for us to review any amendment prior to the requested effective
date of the registration
       statement.
 Orlando Zayas
Katapult Holdings, Inc.
July 21, 2021
Page 2

       You may contact Scott Anderegg at 202-551-3342 or Mara Ransom at
202-551-3264 if
you have questions.



FirstName LastNameOrlando Zayas                        Sincerely,
Comapany NameKatapult Holdings, Inc.
                                                       Division of Corporation
Finance
July 21, 2021 Page 2                                   Office of Trade &
Services
FirstName LastName