<?xml version="1.0"?>
<notificationOfRemoval>

    <schemaVersion>X0203</schemaVersion>

    <exchange>
        <cik>0001143313</cik>
        <entityName>NYSE AMERICAN LLC</entityName>
    </exchange>

    <issuer>
        <cik>0001810140</cik>
        <entityName>Polished.com Inc.</entityName>
        <fileNumber>001-39418</fileNumber>
        <address>
            <street1>13850 Manchester Road</street1>
            <city>Ballwin</city>
            <stateOrCountryCode>MO</stateOrCountryCode>
            <stateOrCountry>MISSOURI</stateOrCountry>
            <zipCode>63011</zipCode>
        </address>
        <telephoneNumber>(888) 768-1710</telephoneNumber>
    </issuer>

    <descriptionClassSecurity>Common Stock</descriptionClassSecurity>

    <ruleProvision>17 CFR 240.12d2-2(b)</ruleProvision>

    <signatureData>
        <signatureName>Emily Fuhrman</signatureName>
        <signatureTitle>Analyst, Regulation</signatureTitle>
        <signatureDate>2024-03-14</signatureDate>
    </signatureData>
</notificationOfRemoval>
