United States securities and exchange commission logo July 26, 2021 Thomas W. Tomlinson Chief Executive Officer Holley Inc. 1801 Russellville Road Bowling Green, KY 42101 Re: Holley Inc. Registration Statement on Form S-1 Filed July 21, 2021 File No. 333-258075 Dear Mr. Tomlinson: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Eiko Yaoita Pyles at 202-551-3587 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing