Bakkt Holdings, Inc. has received a comment from the United States Securities and Exchange Commission (SEC) regarding Amendment No. 1 to its Registration Statement on Form S-3, which was initially filed on February 7, 2024. The SEC's letter, dated February 14, 2024, acknowledges the company's response to a prior comment letter and requests further information. The SEC's communication clarifies that the absence of additional comments at this time should not be construed as agreement or disagreement with Bakkt Holdings' disclosures or business practices, particularly concerning the Bakkt Crypto and Bakkt Marketplace platforms and the crypto assets offered for trading. The SEC reminds Bakkt Holdings and its management of their responsibility for the accuracy and adequacy of their disclosures. The company is instructed to allow sufficient time for SEC review of any amendments before the registration statement's requested effective date and to contact SEC staff members David Lin or Sandra Hunter Berkheimer with any questions.

Bakkt Holdings, Inc. has received a comment from the United States Securities and Exchange Commission (SEC) regarding Amendment No. 1 to its Registration Statement on Form S-3, which was initially filed on February 7, 2024. The SEC's letter, dated February 14, 2024, acknowledges the company's response to a prior comment letter and requests further information. The SEC's communication clarifies that the absence of additional comments at this time should not be construed as agreement or disagreement with Bakkt Holdings' disclosures or business practices, particularly concerning the Bakkt Crypto and Bakkt Marketplace platforms and the crypto assets offered for trading. The SEC reminds Bakkt Holdings and its management of their responsibility for the accuracy and adequacy of their disclosures. The company is instructed to allow sufficient time for SEC review of any amendments before the registration statement's requested effective date and to contact SEC staff members David Lin or Sandra Hunter Berkheimer with any questions.