0001213900-21-040454.txt : 20211007 0001213900-21-040454.hdr.sgml : 20211007 20210805111300 ACCESSION NUMBER: 0001213900-21-040454 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210805 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Katapult Holdings, Inc. CENTRAL INDEX KEY: 0001785424 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EQUIPMENT RENTAL & LEASING, NEC [7359] IRS NUMBER: 842704291 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP 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. DATE OF NAME CHANGE: 20190814 CORRESP 1 filename1.htm

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.

Registration Statement on Form S-1, as amended

File No. 333-257583

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Katapult Holdings, Inc. (the “Company”) hereby requests acceleration of the effective date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on August 9, 2021, or as soon thereafter as practicable, or at such other time as the Company or its outside counsel, DLA Piper LLP (US), request by telephone that such Registration Statement be declared effective.

Please contact Andrew P. Gilbert, of DLA Piper LLP (US), counsel to the Company, at (973) 520-2550, as soon as the registration statement has been declared effective, or if you have any other questions or concerns regarding this matter.

	Sincerely,

	/s/ Orlando Zayas
	Orlando Zayas