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                         June 17, 2024

       Orlando Zayas
       Chief Executive Officer
       Katapult Holdings, Inc.
       5360 Legacy Drive, Building 2
       Plano, TX 75024

                                                        Re: Katapult Holdings,
Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed June 10, 2024
                                                            File No. 333-280099

       Dear Orlando Zayas:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact Rebekah
Reed at 202-551-5332 with any questions.




                         Sincerely,


                         Division of Corporation Finance

                         Office of Trade & Services
       cc:                                              Nicole Brookshire