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                 December 6, 2021

       Nicholas Tomashot
       Chief Financial Officer
       Lazydays Holdings, Inc.
       6130 Lazy Days Blvd.
       Seffner, Florida 33584

                                                        Re: Lazydays Holdings,
Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed on November
23, 2021
                                                            File No. 333-261315

       Dear Mr. Tomashot:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

              Please contact Janice Adeloye at 202-551-3034 or Dietrich King
202-551-8071 at with
       any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Trade & Services
       cc:                                              Kristin L. Padgett