Item 2.02. Results of Operations and Financial Condition. On August 12, 2021, Latch, Inc. (the "Company") issued a press release (the "Press Release") announcing financial results for the quarter ended June 30, 2021. A copy of the Press Release is furnished as Exhibit 99.1 to this Current Report on Form 8-K (this "Report").



The information set forth in Item 2.02 (including Exhibit 99.1) shall not be
deemed "filed" for purposes of Section 18 of the Securities Exchange Act of
1934, as amended (the "Exchange Act"), or otherwise subject to the liabilities
of that section, nor shall it be deemed incorporated by reference in any filing
under the Securities Act of 1933, as amended (the "Securities Act"), or the
Exchange Act, except as expressly set forth by specific reference in such a
filing.
In the Press Release, the Company has included the "non-GAAP financial measure,"
as defined in Item 10 of Regulation S-K of the Exchange Act, of net loss,
excluding the impact of stock-based compensation expense, depreciation and
amortization expense, interest income, interest expense, provision for income
taxes, restructuring, one-time litigation expenses, loss on extinguishment of
debt, gain or loss on change in fair value of derivative instruments and warrant
liabilities, and certain transaction related expenses ("Adjusted EBITDA"). In
the Press Release, the Company has provided reconciliations of Adjusted EBITDA
to net loss, the most directly comparable financial measure calculated and
presented in accordance with generally accepted accounting principles ("GAAP")
in the United States. In addition, in the Press Release, the Company has
provided the reasons why the Company believes the non-GAAP financial measure of
Adjusted EBITDA provides useful information to investors.
Item 7.01.  Regulation FD Disclosure.
On August 12, 2021, the Company posted an investor presentation to the Company's
website. The presentation, which includes updated information regarding the
Company's financial results for the quarter ended June 30, 2021, can be found at
https://www.latch.com/investors. The content of the Company's website is not
incorporated by reference in this Report. Except as may be required by federal
securities laws, the Company undertakes no duty or obligation to update or
revise the information contained in the presentation; however, the Company may
update this information or post additional information regarding the Company
through the filing of other reports or documents with the SEC, through press
releases or through other public disclosures, including by posting to the
"Investors" section of the Company's website listed above.
The information set forth in Item 7.01 shall not be deemed "filed" for purposes
of Section 18 of the Exchange Act or otherwise subject to the liabilities of
that section, nor shall it be deemed incorporated by reference in any filing
under the Securities Act or the Exchange Act, except as expressly set forth by
specific reference in such a filing.
Item 9.01.  Financial Statement and Exhibits.
    Exhibit
    Number                                            Description
     99.1               Press Release dated August 12, 2021.
      104             Cover Page Interactive Data File, formatted in Inline XBRL (included as
                      Exhibit 101).

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