December 20, 2019

Nadeem Moiz
Chief Financial Officer
Select Interior Concepts, Inc.
400 Galleria Parkway, Suite 1760
Atlanta, Georgia 30339

       Re: Select Interior Concepts, Inc.
           Form 10-K for the fiscal year ended December 31, 2018
           Filed March 15, 2019
           Form 10-Q for the quarterly period ended September 30, 2019
           Filed November 5, 2019
           File No. 001-38632

Dear Mr. Moiz:

        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-Q for the quarterly period ended September 30, 2019

Item 4. Controls and Procedures
Evaluation of Disclosure Controls and Procedures, page 33

1.    Please revise your filing to include a conclusion on the effectiveness of
your disclosure
      controls and procedures. Please refer to Item 307 of Regulation S-K.
       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.
 Nadeem Moiz
Select Interior Concepts, Inc.
December 20, 2019
Page 2

       You may contact Peter McPhun, Staff Accountant, at 202-551-3581 or
Jennifer Monick,
Assistant Chief Accountant, at 202-551-3295 with any questions.



FirstName LastNameNadeem Moiz                           Sincerely,
Comapany NameSelect Interior Concepts, Inc.
                                                        Division of Corporation
Finance
December 20, 2019 Page 2                                Office of Real Estate &
Construction
FirstName LastName