August 4, 2025
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-4628
| Attn: | Rucha Pandit |
| Re: |
Katapult Holdings, Inc. Registration Statement on Form S-1 (File No. 333-288985) |
Dear Ms. Pandit:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant hereby requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time on August 7, 2025 or as soon thereafter as is practicable.
Please do not hesitate to contact Nicole Brookshire of Davis Polk & Wardwell LLP at (212) 450-4206 with any questions or comments with respect to this letter.
Sincerely,
| Katapult Holdings, Inc. | |
| By: | /s/ Orlando Zayas |
| Name: Orlando Zayas | |
| Title: Chief Executive Officer | |
Via EDGAR
CC: Nicole Brookshire, Davis Polk & Wardwell LLP