Shift Technologies, Inc.
290 Division Street, Suite 400
San Francisco, California 94103-4234
December 3, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Taylor Beech
| Re: | Shift Technologies, Inc. |
Registration Statement on Form S-3
Filed November 23, 2021
File No. 333-261284
Ladies and Gentlemen:
Pursuant to Rule 461 of the rules and regulations promulgated under the Securities Act of 1933, as amended, Shift Technologies, Inc. (the “Registrant”) hereby respectfully requests acceleration of the effective date of the above-referenced Registration Statement on Form S-3, File No. 333-261284 (the “Registration Statement”), so that it may become effective at 4:00 p.m., Eastern Time on Tuesday, December 7, 2021 or as soon thereafter as practicable.
Please do not hesitate to contact Martin C. Glass of Jenner & Block LLP at (212) 891-1672 with any questions or comments concerning this letter.
Very truly yours,
SHIFT TECHNOLOGIES, INC. | |
| /s/ George Arison | |
| George Arison | |
| Co-Chief Executive Officer and Chairman |
Cc: Martin C. Glass, Jenner & Block LLP
