On February 14, 2024, Bakkt Holdings, Inc. submitted a letter to the Securities and Exchange Commission (SEC) in response to a comment letter from the SEC staff regarding its Amendment No. 2 to Registration Statement on Form S-3. The letter, filed via EDGAR, was addressed to SEC staff members Sandra Hunter Berkheimer and David Lin. In the correspondence, Bakkt Holdings acknowledged the SEC's decision not to issue further comments on the company's disclosure or responses, clarifying that this decision does not imply agreement or disagreement with the company's practices or positions, particularly concerning the Bakkt Crypto and Bakkt Marketplace platforms and the crypto assets available for trading. The company confirmed its understanding of the SEC's position and stated that any questions regarding the responses or the Registration Statement should be directed to J. Matthew Lyons or Austin D. March of Wilson Sonsini Goodrich & Rosati, Professional Corporation.

On February 14, 2024, Bakkt Holdings, Inc. submitted a letter to the Securities and Exchange Commission (SEC) in response to a comment letter from the SEC staff regarding its Amendment No. 2 to Registration Statement on Form S-3. The letter, filed via EDGAR, was addressed to SEC staff members Sandra Hunter Berkheimer and David Lin. In the correspondence, Bakkt Holdings acknowledged the SEC's decision not to issue further comments on the company's disclosure or responses, clarifying that this decision does not imply agreement or disagreement with the company's practices or positions, particularly concerning the Bakkt Crypto and Bakkt Marketplace platforms and the crypto assets available for trading. The company confirmed its understanding of the SEC's position and stated that any questions regarding the responses or the Registration Statement should be directed to J. Matthew Lyons or Austin D. March of Wilson Sonsini Goodrich & Rosati, Professional Corporation.