July 26, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Eiko Yaoita Pyles
Re: | Holley Inc. |
Registration Statement on Form S-1
Filed July 21, 2021
File No. 333-258075
Dear Ms. Pyles:
Holley Inc., a Delaware corporation (the “Company”), respectfully requests pursuant to Rule 461 under the Securities Act of 1933, as amended, that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-258075) be accelerated and that it be declared effective on July 28, 2021 at 4:00 p.m. Eastern time, or as soon as practicable thereafter.
Please direct any questions regarding this filing to Evan D’Amico of Gibson, Dunn & Crutcher LLP at (202) 887-3613.
Very truly yours, | ||||
HOLLEY INC. | ||||
By: | /s/ Dominic Bardos | |||
Name: | Dominic Bardos | |||
Title: | Chief Financial Officer |
cc: | Thomas W. Tomlinson |
Chief Executive Officer
Holley Inc.
cc: | George Stamas |
Andrew Herman
Gibson, Dunn & Crutcher LLP