# EDGAR Filing Document

**Accession Number:** 0001662991
**File Stem:** 0000000000-25-006591
**Filing Date:** 2025-6
**Character Count:** 4532
**Document Hash:** 4fb8244277f235ecd572f2baeb665af4
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-006591.hdr.sgml**: 20251216

**ACCESSION NUMBER**: 0000000000-25-006591

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250624

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Sezzle Inc.
- **CENTRAL INDEX KEY:** 0001662991
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-BUSINESS SERVICES, NEC [7389]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 810971660
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-41781

**BUSINESS ADDRESS:**
- **STREET 1:** 700 NICOLLET MALL
- **STREET 2:** SUITE 640
- **CITY:** MINNEAPOLIS
- **STATE:** MN
- **ZIP:** 55402
- **BUSINESS PHONE:** 651-240-6001

**MAIL ADDRESS:**
- **STREET 1:** 700 NICOLLET MALL
- **STREET 2:** SUITE 640
- **CITY:** MINNEAPOLIS
- **STATE:** MN
- **ZIP:** 55402
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001662991-25-000041

## Text-Extract

```

                                                           June 24, 2025

Karen Hartje
Chief Financial Officer
Sezzle Inc.
700 Nicollet Mall
Suite 640
Minneapolis, MN 55402

       Re: Sezzle Inc.
           Form 10-K for Fiscal Year Ended December 31, 2024
           File No. 001-41781
Dear Karen Hartje:

       We have reviewed your June 12, 2025 response to our comment letter and
have the
following comment(s).

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your 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.

Form 10-K for Fiscal Year Ended December 31, 2024
Management's Discussion and Analysis of Financial Condition and Results of
Operations
Overview
Seasonality, page 52

1.     We note your response to comment 1. Please confirm you will revise your
disclosure
       to clarify the information provided in your response.
 June 24, 2025
Page 2
Results of Operations
Total Revenue, page 56

2.     We note your response to comment 2. You state you will consider
quantifying the
       extent to which changes in revenue are attributable to changes in price,
volume, or the
       introduction of new products or services if meaningful to users of your
financial
       statements and to the extent possible. Please confirm you will revise to
provide such
       disclosures as required by Item 303(b)(2)(iii) of Regulation S-K. In
addition,
       we believe you should make it easy for investors to obtain quantified
impacts of
       factors by stating them in absolute dollars.
Provision for Credit Losses, page 58

3.     We note your response to comment 3 and the expectations in the last half
of the last
       paragraph of your response. We are unable to locate such expectations in
your filing.
       Please advise.
Consolidated Statements of Operations and Comprehensive Income, page 67

4.     We note your response to comment 5. You disclose on page 55 that you
       "incur interest expense on a continuous basis as a result of draws on
our revolving line
       of credit to fund consumer notes receivable as well as our Delayed
Settlement
       Incentive Program Further," and on page 75 your "primary source of
funding
       consumer receivables is through a secured line of credit." It appears
interest expense is
       the funding cost of your operations and is directly related to the
generation of
       revenues. Please explain your basis for not classifying interest expense
related to
       funding consumer receivables as a funding cost in operating expenses, or
revise your
       presentation in the statement of operations and comprehensive income
accordingly.
       Refer to SAB Topic 11.K.

       Please contact Robert Shapiro at 202-551-3273 or Lyn Shenk at
202-551-3380 if you
have questions regarding comments on the financial statements and related
matters.

                                                             Sincerely,

                                                             Division of
Corporation Finance
                                                             Office of Trade &
Services

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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