VIA EDGAR
August 3, 2023
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Attention: Kate Beukenkamp
Re: PARTS iD, Inc.
Acceleration Request for Registration Statement on Form S-3
File No. 333-273529
Dear Ms. Beukenkamp,
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), PARTS iD, Inc. (the “Company”) hereby requests that the effective date of the above-referenced registration statement (the “Registration Statement”) be accelerated to August 7, 2023, at 4:01 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, DLA Piper LLP (US), request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel, DLA Piper LLP (US) by calling James Fischer at (973) 520-2545.
If you have any questions regarding this request, please contact James Fischer of DLA Piper LLP (US) at (973) 520-2545.
Sincerely, |
PARTS ID, INC. |
/s/ Lev Peker |
Lev Peker |
Chief Executive Officer |
cc: | John Pendleton, Parts iD, Inc. |
James Fischer, DLA Piper LLP (US) | |
Andrew Gilbert, DLA Piper LLP (US) |