LKQ Corporation
500 West Madison Street, Suite 2800
Chicago, Illinois 60661
September 13, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, DC 20549
Attention: Nicholas Nalbantian
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| Re: | LKQ Corporation |
| | Registration Statement on Form S-4 |
| | File No. 333-274311 |
Ladies and Gentlemen:
On behalf of LKQ Corporation (the “Company”) and its guarantor subsidiaries (each an additional registrant and, collectively with the Company, the “Registrants”), and pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned hereby request that the effective date of the above-referenced Registration Statement be accelerated so that it may become effective at 4:00 p.m., Washington, D.C. time, on September 14, 2023, or as soon thereafter as practicable.
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| Very truly yours, |
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| LKQ Corporation |
By: /s/ Rick Galloway |
| Name: Rick Galloway |
| Title: Senior Vice President and Chief Financial Officer |
[Signature Page to Acceleration Request]
