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                                August 23, 2022

       Carly Kennedy
       General Counsel
       Holley Inc.
       1801 Russellville Road
       Bowling Green, Kentucky 42101

                                                        Re: Holley Inc.
                                                            Post-Effective
Amendment on Form S-3
                                                            Filed August 11,
2022
                                                            File No. 333-258075

       Dear Ms. Kennedy:

              We have reviewed your post-effective amendment and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Post-Effective Amendment on Form S-3 filed August 11, 2022

       General

   1.                                                   Please be advised that
we will not be in a position to declare your filing effective until all
                                                        outstanding comments on
your Form 10-K for the fiscal year ended December 31, 2021
                                                        are resolved.
               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 Gregory Herbers at 202-551-8028 or Jay Ingram at
202-551-3397 with any
       other questions.
 Carly Kennedy
Holley Inc.
August 23, 2022
Page 2



                                  Sincerely,
FirstName LastNameCarly Kennedy
                                  Division of Corporation Finance
Comapany NameHolley Inc.
                                  Office of Manufacturing
August 23, 2022 Page 2
cc:       Jay Knight
FirstName LastName