UNITED STATES
                                 SECURITIES AND EXCHANGE COMMISSION
                                             WASHINGTON, D.C. 20549


     DIVISION OF
CORPORATION FINANCE


                                                       May 7, 2019
  Adam D. Wyden
  Sole Manager
  ADW Capital Management, LLC
  1133 Broadway Suite 719
  New York, NY 10010

  Re:     Select Interior Concepts, Inc.
          Schedule 13D/A filed May 7, 2019
          PX14A6G filed May 7, 2019
          Filed by ADW Capital Partners LLC, et al.
          File Nos. 005-90658 and 001-38632, respectively

  Dear Mr. Wyden:

         We have reviewed the above-captioned filings, and have the following
comments. In
  some of our comments, we may ask you to provide us with information so we may
better
  understand your disclosure.

         Please respond to this letter by amending your filings and/or by
providing the requested
  information. If you do not believe our comments apply to your facts and
circumstances or do not
  believe an amendment is appropriate, please tell us why.

          After reviewing any amendment to the filings and any information
provided in response
  to these comments, we may have additional comments.

  Schedule 13D/A filed on May 7, 2019

  1. Disclosure under Item 4 indicates that the referenced May 6, 2019 press
release was "filed [ ]
     under Rule 14a-2(b)(1) Notice of Exempt Solicitation." Rule 14a-2,
however, is titled
     "Solicitations to which  240.14a-3 to  240.14a-15 apply," and operates as
the functional
     equivalent of an exemption. Rule 14a-6 of Regulation 14A, titled "Filing
requirements," is
     the regulatory provision that governs and regulates specific filing
obligations, including the
     obligation to submit the Notice of Exempt Solicitation under Rule
14a-6(g). Please revise to
     remove the implication that Rule 14a-2(b)(1) imposed a filing obligation
upon the persons
     conducting the exempt solicitation and make clear the role and application
of Rule 14a-6(g).

  2. Disclosure under Item 4 still appears devoid of any express reference to
the ongoing exempt
     solicitation. Given that the subject of the solicitation includes a
proposal to impede the
     issuer's authority to re-elect directors in furtherance of a plan to
influence the issuer to
     undertake "a strategic alternatives process," the solicitation implicates
that "plan or proposal"
     language in Item 4 with respect to matters (b), (c), (d) and (j). Please
revise Item 4 to make
 Adam D. Wyden
May 7, 2019
Page 2

   clear the plans and proposals that are being advanced, as well as the fact
the solicitation
   being conducted is considered exempt and being undertaken in reliance on
Rule 14a-2(b)(1).

PX14A6G filed on May 7, 2019
3. Notwithstanding the participants' reliance upon Rule 14a-2(b)(1) to conduct
the solicitation,
   Rule 14a-9 still applies to the disclosure content. The inclusion of asset
valuations in proxy
   materials is only appropriate and consonant with Rule 14a-9 when made in
good faith and on
   a reasonable basis. Discussion of asset valuations should therefore be
accompanied by
   disclosure which facilitates security holders' understanding of the basis
for and limitations on
   the projected realizable values. The disclosure in the press release date
May 6 that states "the
   value of the Company's coveted assets   which in aggregate [ ] are worth
nearly $40 per
   share." Advise us, with a view toward amended disclosure, how the
participants determined
   this figure. In addition, advise us what consideration, if any, the
participants gave to
   adhering to the disclosure standards enunciated in Release No. 34-16833 (May
23, 1980).

       We remind you that the persons filing the above-referenced Schedule 13D
and PX14A6G
submissions and their respective managements, if applicable, are responsible
for the accuracy
and adequacy of the disclosures contained within the filings notwithstanding
any review,
comments, action or absence of action by the staff.

       Please contact me at (202) 551-3266 if you have any questions regarding
our comments.
                                                   Sincerely,

                                                     /s/ Nicholas P. Panos

                                                     Nicholas P. Panos
                                                     Senior Special Counsel
                                                     Office of Mergers and
Acquisitions

cc: Greg Kramer, Esq. and Rick Werner, Esq.




                                                2