Katapult Holdings, Inc.

5204 Tennyson Parkway, Suite 500

Plano, TX 75024

May 3, 2023

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance
Office of Trade & Services

100 F Street, N.E.
Washington, D.C. 20549

Attention: Rucha Pandit

Re: Katapult Holdings, Inc.
Registration Statement on Form S-3
Registration No. 333-271169

Dear Ms. Pandit

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Katapult Holdings, Inc., a Delaware corporation (the “Registrant”), hereby requests that the effective date for the Registration Statement on Form S-3 referred to above, as amended, be accelerated so that it will be declared effective at 4:00 p.m. Eastern Standard Time on May 4, 2023 or as soon thereafter as is practicable.

Please do not hesitate to contact Nicole Brookshire of Davis Polk & Wardwell LLP at (212) 450-4206 or nicole.brookshire@davispolk.com or Hillary A. Coleman of Davis Polk & Wardwell LLP at (212) 450-4733 or hillary.coleman@davispolk.com with any questions or comments with respect to this letter.

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Sincerely,

Katapult Holdings, Inc.

By:    /s/ Orlando Zayas

Name: Orlando Zayas

Title:    Chief Executive Officer

cc:    Nicole Brookshire, Davis Polk & Wardwell LLP

    Hillary A. Coleman, Davis Polk & Wardwell LLP