EF Hutton,
Division of Benchmark Investments, LLC
590 Madison Avenue, 39th Floor
New York, NY 10022
January 20, 2022
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
| Re: | American Rebel Holdings, Inc. | |
| Registration Statement on Form S-1, as amended | ||
| Initially Filed November 1, 2021 | ||
| File No. 333-260646 |
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence via EDGAR on January 18, 2022, in which we, as representative of the underwriters, requested the acceleration of the effective date of the above-referenced Registration Statement on Form S-1 for 5:00 p.m., Eastern Time, on Thursday, January 20, 2022, in accordance with Rule 461 under the Securities Act of 1933, as amended.
We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.
| Very truly yours, | ||
EF Hutton, Division of Benchmark Investments, LLC | ||
| By: | /s/ Sam Fleischman | |
Name: | Sam Fleischman | |
| Title: | Supervisory Principal | |
