4900 East Hunter Avenue
Anaheim, California 92807
August 8, 2018
VIA EDGAR AND UPS
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
| Attn: | Mr. Jay Ingram, Legal Branch Chief, Office of Manufacturing and Construction |
| Re: | Select Interior Concepts, Inc. |
Dear Mr. Ingram:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the undersigned, Select Interior Concepts, Inc., a Delaware corporation (the “Registrant”), hereby respectfully requests acceleration of the effective date of the above-referenced Registration Statement on FormS-1 (the “Registration Statement”), so that it may become effective at 10:00 a.m., Eastern time, on August 13, 2018, or as soon thereafter as practicable.
The Registrant understands that the staff of the U.S. Securities and Exchange Commission will consider this request for acceleration of the effective date of the Registration Statement as confirmation by the Registrant of its awareness of its responsibilities under the Securities Act and the Securities Exchange Act of 1934, as amended, as they relate to the proposed public offering of the shares of Class A Common Stock, par value $0.01 per share, of the Company covered by the Registration Statement.
If you have any questions regarding the foregoing, please contact our counsel, Mr. William Wong of Greenberg Traurig, LLP at (310)586-7858. In addition, it would be greatly appreciated if you could please call Mr. Wong to notify him when the Registration Statement has been declared effective.
* * * * * * * *
| Sincerely, | ||
Select Interior Concepts, Inc. | ||
| By: | /s/ Tyrone Johnson | |
| Tyrone Johnson | ||
| Chief Executive Officer | ||
| cc: | Mark J. Kelson, Esq., Greenberg Traurig, LLP |