# EDGAR Filing Document

**Accession Number:** 0002003292
**File Stem:** 0000000000-25-009600
**Filing Date:** 2025-9
**Character Count:** 5442
**Document Hash:** b9da7496c1182e31d295044dc397b847
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009600.hdr.sgml**: 20260115

**ACCESSION NUMBER**: 0000000000-25-009600

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250905

**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

```

                                                            September 5, 2025

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

       Re: Klarna Group plc
           Amendment No. 3 to Registration Statement on Form F-1
           Filed September 2, 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 August 25,
2025 letter.

Amendment No. 3 to Form F-1
Key Credit Metrics, page 149

1.     We note your response and revised disclosure related to prior comment 1
and
       your chart of delinquency rates on page 150. Please address the
following:

             The note below the chart states that the metric includes all loans
extended by
           Klarna in the relevant period, regardless of whether such loans
currently remain
           on Klarna's balance sheet. Please tell us in detail and revise to
clarify what this
           means and to more clearly explain how the metric is calculated
including what
           information is included in the numerator and denominator. For
example, is the
           metric based on loan balances or loan counts, does it include only
loans extended
 September 5, 2025
Page 2

           during a particular time period (e.g., the quarter) or is it
calculated using all loans
           outstanding at a point in time, does it include loans that have been
sold, does the
           denominator include loans that have been paid off, etc.
             If the metric includes loans sold by Klarna, please revise the
title and the
           disclosure under the chart to remove (Consolidated Basis) or to more
clearly
           identify the loans included in the metric since (Consolidated Basis)
may imply the
           metric only includes loans that are on-balance sheet or tell us why
you believe
           the wording is appropriate.
             We note your disclosure that indicates that the metric for fair
financing loans is
           "at 6 months" which appears to contradict the title of the chart
that states "at 60
           days." Please revise your disclosure, as needed, to clarify what the
chart is
           showing for each loan product.

       Please revise other disclosure throughout your filing that shows similar
information as
       needed.
2.     We note your disclosure on page F-40 that you generally write-off
consumer
       receivables when an outstanding balance is 180 days past due. Please
tell us in detail
       and revise to clarify what the "at 60 days" means in the cumulative net
charge-off
       rates at 60 days charts on pages 152 and 153.
Liquidity and Capital Resources, page 173

3.     We note your response to prior comment 3, as well as your disclosure
about the
       forward-flow agreement on page 181. We also note that the agreement with
Santander
       that permits you to access up to    1.4B in warehouse funding, which
appears to be a
       substantial addition to your available capital resources to absorb any
temporary need
       for additional liquidity. Consequently, please address this agreement
and any other
       sources of liquidity.
       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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