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 Post-Effective Amendment No. 4 to Form S-1 on Form S-3. The letter, filed via EDGAR, was addressed to SEC staff members Sandra Hunter Berkheimer and David Lin. Bakkt Holdings acknowledged the SEC's decision not to issue further comments on the registration statement, clarifying that this decision should not be construed as agreement or disagreement with the company's disclosures or responses. The company also recognized that the SEC's non-action does not imply agreement or disagreement with the company's business operations, including the Bakkt Crypto and Bakkt Marketplace platforms, as well as the crypto assets offered for trading. The legal representation for Bakkt Holdings, Wilson Sonsini Goodrich & Rosati Professional Corporation, confirmed the company's understanding of the SEC's position and provided contact details for further inquiries.

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 Post-Effective Amendment No. 4 to Form S-1 on Form S-3. The letter, filed via EDGAR, was addressed to SEC staff members Sandra Hunter Berkheimer and David Lin. Bakkt Holdings acknowledged the SEC's decision not to issue further comments on the registration statement, clarifying that this decision should not be construed as agreement or disagreement with the company's disclosures or responses. The company also recognized that the SEC's non-action does not imply agreement or disagreement with the company's business operations, including the Bakkt Crypto and Bakkt Marketplace platforms, as well as the crypto assets offered for trading. The legal representation for Bakkt Holdings, Wilson Sonsini Goodrich & Rosati Professional Corporation, confirmed the company's understanding of the SEC's position and provided contact details for further inquiries.