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 by the legal firm Wilson Sonsini Goodrich & Rosati, confirms Bakkt Holdings' understanding that the SEC's decision not to issue further comments is not an endorsement or rejection of the company's disclosures or responses. The communication also clarifies that this decision extends to Bakkt Holdings' business operations, including its Bakkt Crypto and Bakkt Marketplace platforms, as well as the crypto assets offered for trading. The company acknowledges that the SEC's lack of additional comments does not imply agreement or disagreement with the company's practices or positions. Contact information for further inquiries was provided, directing questions to J. Matthew Lyons and Austin D. March of Wilson Sonsini Goodrich & Rosati.

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 by the legal firm Wilson Sonsini Goodrich & Rosati, confirms Bakkt Holdings' understanding that the SEC's decision not to issue further comments is not an endorsement or rejection of the company's disclosures or responses. The communication also clarifies that this decision extends to Bakkt Holdings' business operations, including its Bakkt Crypto and Bakkt Marketplace platforms, as well as the crypto assets offered for trading. The company acknowledges that the SEC's lack of additional comments does not imply agreement or disagreement with the company's practices or positions. Contact information for further inquiries was provided, directing questions to J. Matthew Lyons and Austin D. March of Wilson Sonsini Goodrich & Rosati.