<SEC-DOCUMENT>0001213900-23-060838.txt : 20230912
<SEC-HEADER>0001213900-23-060838.hdr.sgml : 20230912
<ACCEPTANCE-DATETIME>20230728165615
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001213900-23-060838
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20230728

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Sezzle Inc.
		CENTRAL INDEX KEY:			0001662991
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-BUSINESS SERVICES, NEC [7389]
		IRS NUMBER:				810971660
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		700 NICOLET MALL
		STREET 2:		SUITE 640
		CITY:			MINNEAPOLIS
		STATE:			MN
		ZIP:			55402
		BUSINESS PHONE:		651-504-5294

	MAIL ADDRESS:	
		STREET 1:		PO BOX 3226
		CITY:			MINNEAPOLIS
		STATE:			MN
		ZIP:			55403
</SEC-HEADER>
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<TYPE>CORRESP
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>

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  <TD STYLE="width: 35%"><IMG SRC="image_001.jpg" ALT=""></TD>
  <TD STYLE="width: 34%">&nbsp;</TD>
  <TD STYLE="width: 31%"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">2200 IDS Center, 80 South 8th Street<BR>
Minneapolis, MN 55402-2210</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Tel: 612.977.8400 | Fax: 612.977.8650</P>

<P STYLE="margin: 0pt 0; font: 10pt Times New Roman, Times, Serif">taftlaw.com</P>
</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD>
  <TD>&nbsp;</TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Bradley A. Pederson<BR>
      </B>612.977.8538<B><BR>
      </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">bpederson@taftlaw.com</P>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B></B></P>
</TD>
  <TD>&nbsp;</TD>
  <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Affirmative Action, Equal Opportunity Employer</P>
</TD></TR>
</TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">July 28, 2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase"><U>submitted via edgar</U></P>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-transform: uppercase">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">U.S. Securities and Exchange Commission<BR>
Division of Corporate Finance<BR>
Office of Energy &amp; Transportation<BR>
100 F. Street, N.E.<BR>
Washington, D.C. 20549<BR>
Attention: Kate Beukenkamp<BR>
Lilyanna Peyser</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: bold 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0.5in"></TD><TD STYLE="width: 0.5in">Re:</TD><TD>Sezzle Inc.<BR>
Registration Statement on Form S-1 (File No. 333-270755)</TD></TR></TABLE>

<P STYLE="font: bold 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; text-indent: -0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Ladies and Gentlemen:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">This letter will respond on behalf of Sezzle Inc.
(the &ldquo;<U>Company</U>&rdquo; or &ldquo;<U>Sezzle</U>&rdquo;) to the comment letter dated July 16, 2023 (the &ldquo;<U>Comment Letter</U>&rdquo;)
with respect to the above referenced Registration Statement on Form S-1 filed by the Company with the Securities and Exchange Commission
(the &ldquo;<U>Commission</U>&rdquo;) on March 22, 2023, as amended by Amendment No. 1 filed by the Company on June 16, 2023 (collectively,
the &ldquo;<U>Registration Statement</U>&rdquo;). To facilitate your review, we have included in this letter your original comments (in
bold) in the Comment Letter followed by the Company&rsquo;s responses, which have been numbered to correspond to the Comment Letter.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">In conjunction with this response letter, and
pursuant to the applicable provisions of the Securities Act of 1933, as amended (the &ldquo;<U>Securities Act</U>&rdquo;), and the rules
and regulations promulgated thereunder, concurrently herewith the Company is filing with the Commission, via EDGAR, Amendment No. 2 (the
&ldquo;<U>Amendment</U>&rdquo;) to the Registration Statement reflecting the revisions described in this letter as well as certain other
updated information.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Taft Stettinius &amp; Hollister LLP <B>/</B> Taftlaw.com <B>/</B> The
Modern Law Firm</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">U.S. Securities and Exchange Commission</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">July 28, 2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">Page 2</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Amendment No. 1 to Registration Statement
on Form S-1 filed June 16, 2023</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B><U>Cover Page</U></B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left"><B>1.</B></TD><TD STYLE="text-align: justify"><B>We note your response to comment 1.&nbsp; Please revise
the cover page of your prospectus to disclose and clearly explain how the offering price of your common stock will be determined in accordance
with Item 501(b)(3) of Regulation S-K, including, specifically, Instruction 2. If your intent is to offer the securities at a price associated
with the ASX, please tell us why you are permitted to do so. &nbsp; Additionally, to the extent appropriate, revise other sections of
the prospectus, such as Risk Factors and Plan of Distribution, to include this and other relevant&nbsp;disclosure.&nbsp;&nbsp;Last,&nbsp;please
revise the cover page to state that the sales of shares in recent private transactions or on the ASX may have little or no&nbsp;relation
to the public offering price of the shares.</B></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">As requested, the Amendment updates
the cover page and page 39 [risk factors] of the prospectus to state that &ldquo;the sales of common stock in recent private transactions
or on the ASX may have little or no relation to the price at which the Registered Stockholders may sell their shares pursuant to this
prospectus.&rdquo;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The prospectus relates solely to a resale
registration statement in which the Registered Stockholders may, from time to time, sell the common stock covered by the prospectus in
the manner described in the section of the prospectus titled &ldquo;Plan of Distribution.&rdquo; Consistent with Instruction 2 to Item
501(b)(3) of Regulation S-K, (i) the prospectus states that &ldquo;[t]he Registered Stockholders or their pledgees, assignees or successors-in-interest
may offer and sell or otherwise dispose of the shares of common stock described in [the] prospectus from time to time through public or
private transactions at prevailing market prices, at prices related to prevailing market prices or at privately negotiated prices,&rdquo;
and (ii) the cover page of the prospectus includes a cross-reference to the Plan of Distribution section of the prospectus, which includes
the page number of the prospectus (page 107) and is highlighted by prominent bold font.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The foregoing disclosures are consistent
with the disclosures included in resale prospectuses filed by other issuers with the Commission, including those issuers that updated
their prospectuses in response to a similar comment from the Commission.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 0.25in"></TD><TD STYLE="width: 0.25in; text-align: left">2.</TD><TD STYLE="text-align: justify"><B>We note that this offering &ldquo;is not conditioned upon
[y]our successful listing on the Nasdaq Capital Market.&rdquo;&nbsp; Please tell us&nbsp;how you will revise the registration statement
if you are not listed on the Nasdaq Capital Market, including whether the method by which you will determine the offering price will
change.</B></TD>
</TR></TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">The cover page of the prospectus states
that the Company expects that within five business days of the date of the prospectus, the Company&rsquo;s common stock will begin trading
on the Nasdaq Capital Market. Although that remains the Company&rsquo;s current intention, the effectiveness of the prospectus is not
conditioned on the Company being listed on the Nasdaq Capital Market, as is stated on the cover page of the prospectus, and page 38 of
the &ldquo;Risk Factors&rdquo; section of the prospectus. In the event that listing on the Nasdaq Capital Market does not occur and the
Company determines to cease pursuing such listing, it is the Company&rsquo;s intention to file a prospectus supplement stating that the
Company has abandoned its plan to list on the Nasdaq Capital Market.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; text-indent: -0.5in">&nbsp;&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">We trust that the foregoing has been responsive
to the Staff&rsquo;s comments. The Company is seeking effectiveness of the prospectus as promptly as possible. If there is anything that
the Company can do to expedite the Staff&rsquo;s review, please contact me at (612) 877-8538 or bpederson@taftlaw.com.</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

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    <TD STYLE="width: 60%">&nbsp;</TD>
    <TD STYLE="width: 40%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sincerely,</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Taft Stettinius &amp; Hollister LLP</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Bradley A. Pederson</FONT></TD></TR>
  </TABLE>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>

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