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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)