0000000000-24-012224.txt : 20250117 0000000000-24-012224.hdr.sgml : 20250117 20241104123609 ACCESSION NUMBER: 0000000000-24-012224 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20241104 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Katapult Holdings, Inc. CENTRAL INDEX KEY: 0001785424 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EQUIPMENT RENTAL & LEASING, NEC [7359] ORGANIZATION NAME: 07 Trade & Services IRS NUMBER: 842704291 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD SEC FILE NUMBER: 001-39116 BUSINESS ADDRESS: STREET 1: 1345 AVENUE OF THE AMERICAS 11TH FL CITY: NEW YORK STATE: NY ZIP: 10105 BUSINESS PHONE: 2123701300 MAIL ADDRESS: STREET 1: 1345 AVENUE OF THE AMERICAS 11TH FL CITY: NEW YORK STATE: NY ZIP: 10105 FORMER COMPANY: FORMER CONFORMED NAME: FinServ Acquisition Corp. 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Form 10-K for Fiscal Year Ended December 31, 2023 Response dated September 26, 2024 File No. 001-39116 Dear Nancy Walsh: We have reviewed your September 26, 2024 response to our comment letter and have the following comment(s). Please respond to this letter within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe a comment applies to your facts and circumstances, please tell us why in your response. After reviewing your response to this letter, we may have additional comments. Unless we note otherwise, any references to prior comments are to comments in our September 20, 2024 letter. Form 10-K for Fiscal Year Ended December 31, 2023 Notes to Consolidated Financial Statements 3. Summary of Significant Accounting Policies Property Held for Lease, Net of Accumulated Depreciation and Impairment, page 74 1. We note property held for lease is depreciated using the income forecasting method. Please describe how depreciation is charged under this method when an item is leased for the full term of a contract, returned prior to completion of the contract term, or if the buyout option is exercised. In each case, show the periods when depreciation is charged. November 4, 2024 Page 2 Please contact Valeria Franks at 202-551-7705 or Blaise Rhodes at 202-551-3774 if you have questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Nicole Brookshire