# EDGAR Filing Document

**Accession Number:** 0001785424
**File Stem:** 0000950103-25-009836
**Filing Date:** 2025-8
**Character Count:** 2025
**Document Hash:** f7336751f65546c57b425e0efd31890c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000950103-25-009836.hdr.sgml**: 20250905

**ACCESSION NUMBER**: 0000950103-25-009836

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250804

**FILER**: 

**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
- **EIN:** 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

![](image_002.jpg)

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. | Katapult Holdings, Inc. |
| By: | /s/ Orlando Zayas |
|  | Name: Orlando Zayas |
|  | Title: Chief Executive Officer |

---

<u>Via EDGAR</u>

CC: Nicole Brookshire, Davis Polk & Wardwell LLP