January 8, 2020

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

       Re: HyreCar Inc.
           Form 10-K for Fiscal Year Ended December 31, 2018
           Response dated December 13, 2019
           File No. 001-38561

Dear Mr. Furnari:

        We have reviewed your December 13, 2019 response to our comment letter
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. Unless we note otherwise, our references to prior comments are to the
comment in
our November 21, 2019 letter.

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

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

1.    We note your response to our prior comment one. With respect to the cost
of risks from
      the operation of vehicles on your platform, we understand you classify
them as cost of
      revenues if you transfer the risk to others and as general and
administrative expense if you
      retain the risk. Given that the nature of the costs are the same
(insuring both the owner
      and the driver) regardless of whether you transfer or retain the risk, it
is not clear why that
      should result in different income statement classification. Therefore, we
believe you
      should classify the cost of risks from the operation of vehicles on your
platform, whether
 Joseph Furnari
HyreCar Inc.
January 8, 2020
Page 2
         risk is transferred or retained, as cost of revenues in your
statements of operations.
        You may contact Robert Shapiro, Senior Staff Accountant, at (202)
551-3273 or Lyn
Shenk, Accounting Branch Chief, at (202) 551-3380 if you have questions
regarding comments
on the financial statements and related matters.



FirstName LastNameJoseph Furnari                                Sincerely,
Comapany NameHyreCar Inc.
                                                                Division of
Corporation Finance
January 8, 2020 Page 2                                          Office of Trade
& Services
FirstName LastName