# EDGAR Filing Document

**Accession Number:** 0002003292
**File Stem:** 0000000000-25-009062
**Filing Date:** 2025-8
**Character Count:** 5668
**Document Hash:** 80d43a61fbe0daef72169b23ea88cac9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009062.hdr.sgml**: 20260115

**ACCESSION NUMBER**: 0000000000-25-009062

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250825

**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

```

                                                            August 25, 2025

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

       Re: Klarna Group plc
           Amendment No. 2 to Registration Statement on Form F-1
           Amendment filed August 15, 2025
           File No. 333-285826
Dear Sebastian Siemiatkowski:

     We have reviewed your amended registration statement 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 July 31,
2025 letter.

Amendment No. 2 to Registration Statement on Form F-1
Key Credit Metrics, page 146

1.     We note your response and revised disclosure related to prior comment 3.
Please
       revise to update the key credit metrics through the most recent date for
which you
       present financial results (e.g., June 30, 2025). Also revise to update
other financial
       information presented throughout the filing, including in graphics such
as the
          Financials at a glance    graphic, to ensure an accurate depiction of
your most current
       financial position and results of operations, if relevant.
 August 25, 2025
Page 2
Key Components of Our Results of Operations, page 151

2.     We note your disclosure above related to loan delinquencies for your
Fair Financing
       and Pay Later portfolios in pages 147-149. We also note that, before a
Pay Later loan
       would reach 60 days delinquent, the borrower will be subject to one or
more
       "reminder" fees. Please tell us, with a view towards revised disclosure,
whether the
       average number of reminder fees per active Klarna user has changed over
the periods
       presented as well as during the first two quarters of 2025.
Liquidity and Capital Resources, page 169

3.     We note that you have entered into a forward sale agreement with Nelnet
to sell up to
       $2.6 billion in pay later loans originated in the United States. We also
note press
       reports that you have entered into a $1.6 billion funding facility with
Santander.
       Revise your disclosure to discuss your new funding vehicles, including
the material
       terms that impact your ability to access the available funding and any
recourse that
       your partners may have based on the credit quality of the loans sold
under either
       agreement. We note that the notional amount of each agreement exceeds
the amount
       of non-deposit debt that you hold as of the end of your last fiscal
year. Consequently
       please revise your disclosure to describe the material terms of these
agreements.
       Also, please file the agreements as material contracts with your next
amendment.
Business, page 195

4.     We note the charts on pages 147 and 148 showing delinquency rates at 60
days on a
       consolidated basis and in the United States, respectively, as well as
the chart on your
       website, Wikipink, showing the share of United States pay in 4 orders
that have been
       referred to debt collection. Noting the increased gross carrying amount
of debt
       collection receivables from December 31, 2024 to June 30, 2025,
disclosed on page F-
       13, please describe, with a view towards revised disclosure, if and how
your debt
       collection activities have changed during the periods covered, including
the first two
       quarters of 2025. If applicable, provide both qualitative and
quantitative disclosure
       and consider revising your graphs to include this information.

       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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