0001193125-24-036029.txt : 20240314 0001193125-24-036029.hdr.sgml : 20240314 20240214154356 ACCESSION NUMBER: 0001193125-24-036029 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20240214 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Bakkt Holdings, Inc. CENTRAL INDEX KEY: 0001820302 STANDARD INDUSTRIAL CLASSIFICATION: FINANCE SERVICES [6199] ORGANIZATION NAME: 09 Crypto Assets IRS NUMBER: 981550750 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 10000 AVALON BOULEVARD, SUITE 1000 CITY: ALPHARETTA STATE: GA ZIP: 30009 BUSINESS PHONE: 678-534-5849 MAIL ADDRESS: STREET 1: 10000 AVALON BOULEVARD, SUITE 1000 CITY: ALPHARETTA STATE: GA ZIP: 30009 FORMER COMPANY: FORMER CONFORMED NAME: VPC Impact Acquisition Holdings DATE OF NAME CHANGE: 20200805 CORRESP 1 filename1.htm CORRESP

February 14, 2024

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Office of Crypto Assets

100 F Street, N.E.

Washington, D.C. 20549

Attn: Sandra Hunter Berkheimer and David Lin

 

Re:    Bakkt Holdings, Inc.   
   Registration Statement on Form S-1 on Form S-3 (File No. 333-261034)
   Acceleration Request   
      Requested Date:    Wednesday, February 14, 2024
      Requested Time:    4:30 P.M. Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Bakkt Holdings, Inc. (the “Company”) hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above or as soon as practicable thereafter, but in no event later than 5:30 P.M. Eastern Time on the Requested Date. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Wilson Sonsini Goodrich & Rosati, P.C., by calling J. Matthew Lyons at (512) 338-5411.

The Company understands that the staff of the Division of Corporation Finance of the Securities and Commission (the “Staff”) will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the offering of the securities covered by the Registration Statement.

[Signature page follows]

* * * *

Sincerely,
BAKKT HOLDINGS, INC.

/s/ Gavin Michael

Gavin Michael
Chief Executive Officer

Enclosures

 

cc (w/o enclosures):    Marc D’Annunzio, Bakkt Holdings, Inc.
   Paul Simmons, Bakkt Holdings, Inc.
   J. Matthew Lyons, Wilson Sonsini Goodrich & Rosati, P.C.
   Austin March, Wilson Sonsini Goodrich & Rosati, P.C.