<SEC-DOCUMENT>0001213900-24-063432.txt : 20240823 <SEC-HEADER>0001213900-24-063432.hdr.sgml : 20240823 <ACCEPTANCE-DATETIME>20240723122346 <PRIVATE-TO-PUBLIC> ACCESSION NUMBER: 0001213900-24-063432 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20240723 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sezzle Inc. CENTRAL INDEX KEY: 0001662991 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] ORGANIZATION NAME: 07 Trade & Services IRS NUMBER: 810971660 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP 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 </SEC-HEADER> <DOCUMENT> <TYPE>CORRESP <SEQUENCE>1 <FILENAME>filename1.htm <TEXT> <HTML> <HEAD> <TITLE></TITLE> </HEAD> <BODY STYLE="font: 10pt Times New Roman, Times, Serif"> <P STYLE="margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Sezzle Inc.</B></FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>700 Nicollet Mall, Suite 640</B></FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Minneapolis, MN 55402</B></FONT></P> <P STYLE="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P> <P STYLE="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-align: center; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">July 23, 2024</FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B><U>SUBMITTED VIA EDGAR</U></B></FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">U. S. Securities and Exchange Commission</FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Division of Corporation Finance</FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Office of Trade & Services</FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">100 F. Street, N.E.</FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Washington, D.C. 20549</FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P> <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse; font-family: Times New Roman, Times, Serif"> <TR STYLE="vertical-align: top"> <TD STYLE="width: 72px; font-size: 12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Attention:</FONT></TD> <TD STYLE="font-size: 12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Scott Anderegg</FONT></TD></TR> <TR STYLE="vertical-align: top"> <TD STYLE="font-size: 12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></TD> <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></TD></TR> </TABLE> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P> <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font-family: Times New Roman, Times, Serif"> <TR STYLE="vertical-align: top"> <TD STYLE="width: 48px; font-size: 12pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Re:</FONT></TD> <TD STYLE="font-size: 12pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sezzle Inc. </FONT></TD></TR> </TABLE> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Registration Statement on Form S-3</FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">File No. 333-280740</FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ladies and Gentlemen:</FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Pursuant to Rule 461 (“Rule 461”) of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, Sezzle Inc. (the “Company”) <FONT STYLE="color: #212121; background-color: white">hereby requests that the above-referenced Registration Statement be declared effective at 9:00 a.m., Eastern Time, on July 26, 2024, or as soon as practicable thereafter.</FONT></FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; background-color: white">If there is any change in the acceleration request set forth above, the Company will promptly notify you of the change, in which case the Company may be making an oral request of acceleration of the effectiveness of the Registration Statement in accordance with Rule 461. The request may be made by Brad Pederson, Esq. from the Company’s counsel, Taft Stettinius & Hollister LLP.</FONT></P> <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P> <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 12pt Times New Roman, Times, Serif; width: 100%"> <TR STYLE="vertical-align: top; text-align: left"> <TD STYLE="width: 62%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></TD> <TD STYLE="width: 38%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>SEZZLE INC.</B></FONT></TD></TR> <TR STYLE="vertical-align: top; text-align: left"> <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></TD> <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></TD></TR> <TR STYLE="vertical-align: top; text-align: left"> <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></TD> <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/ Charles Youakim</I></FONT></TD></TR> <TR STYLE="vertical-align: top; text-align: left"> <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></TD> <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></TD></TR> <TR STYLE="vertical-align: top; text-align: left"> <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></TD> <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive Officer and Chairman</FONT></TD></TR> </TABLE> <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"></P> <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P> <P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"></P> <!-- Field: Page; Sequence: 1; Options: Last --> <DIV STYLE="margin-top: 6pt; margin-bottom: 6pt; border-bottom: Black 1.5pt solid"><P STYLE="margin: 0pt"> </P></DIV> <!-- Field: /Page --> <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </FONT></P> </BODY> </HTML> </TEXT> </DOCUMENT> </SEC-DOCUMENT>