September 1, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance, Office of Manufacturing
100 F Street, N.E.
Washington, DC 20549-4041
Attention: Jay Ingram
| Re: | Holley Inc. | |
| Registration Statement on Form S-3 | ||
| File No. 333-266779 |
Ladies and Gentlemen:
On behalf of Holley Inc. (the “Registrant”) and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, I hereby request acceleration of the effective date of the Registrant’s Registration Statement on Form S-3 (File No. 333-266779), so that it will be declared effective on Tuesday, September 6, 2022 at 4:00 p.m. Eastern Time, or as soon thereafter as is practicable.
Please contact our legal counsel, Jay H. Knight, of Bass, Berry & Sims PLC at (615) 742-7756, if you have any questions concerning this request.
| Very truly yours, |
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| Holley Inc. | |||
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| By: | /s/ Dominic Bardos |
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| Dominic Bardos |
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| Chief Financial Officer |
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