# EDGAR Filing Document

**Accession Number:** 0002003292
**File Stem:** 0000000000-25-008092
**Filing Date:** 2025-7
**Character Count:** 3821
**Document Hash:** 13583a468fafd89a8182402b34c4eef7
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008092.hdr.sgml**: 20260115

**ACCESSION NUMBER**: 0000000000-25-008092

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250731

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Klarna Group plc
- **CENTRAL INDEX KEY:** 0002003292
- **STANDARD INDUSTRIAL CLASSIFICATION:** FINANCE SERVICES [6199]
- **ORGANIZATION NAME:** 02 Finance
- **EIN:** 000000000
- **STATE OF INCORPORATION:** X0
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 377-07552

**BUSINESS ADDRESS:**
- **STREET 1:** 10 YORK ROAD
- **CITY:** LONDON
- **STATE:** X0
- **ZIP:** SE1 7ND
- **BUSINESS PHONE:** 0046734205795

**MAIL ADDRESS:**
- **STREET 1:** 10 YORK ROAD
- **CITY:** LONDON
- **STATE:** X0
- **ZIP:** SE1 7ND

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Klarna UK II plc
- **DATE OF NAME CHANGE:** 20231205
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001628279-24-000371

## Text-Extract

```

                                                            July 31, 2025

Sebastian Siemiatkowski
Chief Executive Officer
Klarna Group plc
10 York Road
London SE1 7ND
United Kingdom

       Re: Klarna Group plc
           Registration Statement on Form F-1
           Response dated July 16, 2025
           File No. 333-285826
Dear Sebastian Siemiatkowski:

     We have reviewed your response dated July 16, 2025 and have the following
comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments. Unless
we note
otherwise, any references to prior comments are to comments in our May 30, 2025
letter.

Response dated July 16, 2025
Interim Consolidated Statements of Cash Flows for the Period Ended March 31,
2025 and
2024, page F-6

1.     We note your response to prior comment 7. Please address the following
related to
       your view that cash flows related to the acquisition or sale of debt
instruments should
       be presented as operating activities:

             Please tell us what specific guidance in IAS 7.14 supports your
view.
             Please tell us how you considered the explicit guidance in IAS
7.16 that appears
           to require these cash flows to be presented as investing activities.
 July 31, 2025
Page 2

             Please tell us how you considered that guidance in IAS 7.15
appears to consider
           what typical activities of a bank should be presented as operating
activities and
           does not include these activities.

       Alternatively, if material, please revise to present these cash flows as
investing
       activities.
Note 6 Consumer receivables, page F-51

2.     Please note that we continue to consider your response to prior comment
nine and
       may have further comments.
       Please contact Lory Empie at 202-551-3714 or Michael Volley at
202-551-3437 if
you have questions regarding comments on the financial statements and related
matters. Please contact Madeleine Joy Mateo at 202-551-3465 or Christian
Windsor at 202-
551-3419 with any other questions.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Finance
cc:   Byron B. Rooney, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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