November 21, 2019

Joseph Furnari
Chief Executive Officer
HyreCar Inc.
355 South Grand Avenue
Suite 1650
Los Angeles, CA 90071

       Re: HyreCar Inc.
           Form 10-K for the Year Ended December 31, 2018
           Filed March 28, 2019
           File No. 001-38561

Dear Mr. Furnari:

        We have limited our review of your filing to the financial statements
and related
disclosures and have the following comment. In our comment, we may ask you to
provide us
with information so we may better understand your disclosure.

       Please respond to this comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this comment, we may have additional
comments.

Form 10-K for the Year Ended December 31, 2018

Notes to Financial Statements
Note 2 - Summary of Significant Accounting Policies
Insurance Reserve, page F-8

1.    As the insurance reserve relates to insurance deductibles or damages paid
by the Company
      in conjunction with a revenue-generating activity, please tell us your
consideration of
      classifying this expense as part of cost of revenue in your statements of
operations. Refer
      to Item 5-03(b)(2) of Regulation S-X.
 Joseph Furnari
FirstName LastNameJoseph Furnari
HyreCar Inc.
Comapany 21, 2019
November NameHyreCar Inc.
Page 2
November 21, 2019 Page 2
FirstName LastName
       In closing, 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.

       You may contact Robert Shapiro, Senior Staff Accountant, at (202)
551-3273 or Lyn
Shenk, Accounting Branch Chief, at (202) 551-3380 with any questions.



                                                          Sincerely,

                                                          Division of
Corporation Finance
                                                          Office of Trade &
Services