CarLotz, Inc.
611 Bainbridge Street, Suite 100
Richmond, Virginia 23224
March 19, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Taylor Beech
Re: | CarLotz, Inc. |
Registration Statement on Form S-1 | |
File No.: 333-252993 |
Ladies and Gentlemen:
CarLotz, Inc., a Delaware corporation (the “Company”), pursuant to Rule 461 under the Securities Act of 1933, as amended, hereby requests that the effective date of the above-referenced Registration Statement on Form S-1 of the Company be accelerated so that the Registration Statement may become effective at 9:00 a.m. New York time on March 23, 2021, or as soon as possible thereafter.
If you have any questions regarding this request for acceleration of effectiveness, please contact Valerie Jacob, of Freshfields Bruckhaus Deringer U.S. LLP, at (212) 284-4926 or (917) 294-1043
[Remainder of page intentionally left blank; signature page follows.]
Very truly yours, | ||
CARLOTZ, INC. | ||
By: | /s/ Rebecca C. Polak | |
Name: Rebecca C. Polak |
[Signature Page to Acceleration Request Letter]