February 8, 2022

 

VIA EDGAR TRANSMISSION

 

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

 

Attn: Claire DeLabar  
  Robert Littlepage  
  Austin Pattan  
  Kathleen Krebs  

 

Re:

Direct Digital Holdings, Inc.

Registration Statement on Form S-1, as amended (File No. 333-261059)

Request for Acceleration of Effective Date

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Direct Digital Holdings, Inc. (the “Company”) hereby requests that the Securities and Exchange Commission (the “Commission”) accelerate the effective date of the above-referenced Registration Statement on Form S-1 (as amended, the “Registration Statement”) so that the Registration Statement will be declared effective as of 4:30 p.m. Eastern time, on February 10, 2022, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, McGuireWoods LLP, by calling Rakesh Gopalan at (704) 343-2275 or David Wolpa at (704) 343-2185.

 

Thank you for your assistance in this matter.

 

  Very truly yours,
   
  Direct Digital Holdings, Inc.
   
  /s/ Mark Walker
  Name: Mark Walker
  Title: Chairman and Chief Executive Officer

 

cc:

(via email)

Keith Smith, President, Direct Digital Holdings, Inc.

 
  Susan Echard, Chief Financial Officer, Direct Digital Holdings, Inc.  
  Phyllis Young, McGuireWoods LLP  
  Stephen Older, McGuireWoods LLP  
 

Rakesh Gopalan, McGuireWoods LLP

Ben Stacke, Faegre Drinker Biddle & Reath LLP