# EDGAR Filing Document

**Accession Number:** 0001820302
**File Stem:** 0001193125-25-153870
**Filing Date:** 2025-7
**Character Count:** 2528
**Document Hash:** 7727f657bcbc58f582e9eab635b8d559
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-153870.hdr.sgml**: 20250801

**ACCESSION NUMBER**: 0001193125-25-153870

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250701

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Bakkt Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001820302
- **STANDARD INDUSTRIAL CLASSIFICATION:** FINANCE SERVICES [6199]
- **ORGANIZATION NAME:** 09 Crypto Assets
- **EIN:** 981550750
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 10000 AVALON BOULEVARD, SUITE 1000
- **CITY:** ALPHARETTA
- **STATE:** GA
- **ZIP:** 30009
- **BUSINESS PHONE:** 678-534-5849

**MAIL ADDRESS:**
- **STREET 1:** 10000 AVALON BOULEVARD, SUITE 1000
- **CITY:** ALPHARETTA
- **STATE:** GA
- **ZIP:** 30009

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** VPC Impact Acquisition Holdings
- **DATE OF NAME CHANGE:** 20200805

July 1, 2025

***Via EDGAR***

Securities and Exchange Commission

Division of Corporation Finance

Office of Crypto Assets

100 F Street, N.E.

Washington, D.C. 20549

Attention: David Gessert

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| | |
|:---|:---|
| **Re:** | **Bakkt Holdings, Inc.**  |

---

**Registration Statement on Form S-3 (File No. 333-288361)** 

**Acceleration Request** 

**Requested Date: Thursday, July 3, 2025** 

**Requested Time: 2:30 P.M. Eastern Time** 

Ladies and Gentleman:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Bakkt Holdings, Inc. (the "Company") hereby requests that the above-referenced Registration Statement (the "Registration Statement") be declared effective at the "Requested Date" and "Requested Time" set forth above or as soon as practicable thereafter, or at such other time as the Company or its outside counsel, Sullivan & Cromwell LLP, requests by telephone that such Registration Statement be declared effective. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Sullivan & Cromwell LLP, by calling Mario Schollmeyer at (212) 558-3287.

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| BAKKT HOLDINGS, INC. | BAKKT HOLDINGS, INC. |
| /s/ Akshay Naheta | /s/ Akshay Naheta |
| Name: | Akshay Naheta |
| Title: | Co-Chief Executive Officer |

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cc: Marc D'Annunzio, Bakkt Holdings, Inc. Paul Simmons, Bakkt Holdings, Inc. Jared Fishman, Sullivan & Cromwell LLP Matt Goodman, Sullivan & Cromwell LLP Mario Schollmeyer, Sullivan & Cromwell LLP