0001437749-22-021666.txt : 20221004 0001437749-22-021666.hdr.sgml : 20221004 20220901161046 ACCESSION NUMBER: 0001437749-22-021666 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220901 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Holley Inc. CENTRAL INDEX KEY: 0001822928 STANDARD INDUSTRIAL CLASSIFICATION: MOTOR VEHICLE PARTS & ACCESSORIES [3714] IRS NUMBER: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1801 RUSSELLVILLE ROAD CITY: BOWLING GREEN STATE: KY ZIP: 42101 BUSINESS PHONE: 2124971400 MAIL ADDRESS: STREET 1: 1801 RUSSELLVILLE ROAD CITY: BOWLING GREEN STATE: KY ZIP: 42101 FORMER COMPANY: FORMER CONFORMED NAME: Empower Ltd. DATE OF NAME CHANGE: 20200828 CORRESP 1 filename1.htm hlly20220901_corresp.htm

September 1, 2022

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance, Office of Manufacturing

100 F Street, N.E.

Washington, DC 20549-4041

Attention: Jay Ingram

 

  Re: Holley Inc.
    Registration Statement on Form S-3
    File No. 333-266779

         

Ladies and Gentlemen:

 

On behalf of Holley Inc. (the “Registrant”) and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, I hereby request acceleration of the effective date of the Registrant’s Registration Statement on Form S-3 (File No. 333-266779), so that it will be declared effective on Tuesday, September 6, 2022 at 4:00 p.m. Eastern Time, or as soon thereafter as is practicable.

 

Please contact our legal counsel, Jay H. Knight, of Bass, Berry & Sims PLC at (615) 742-7756, if you have any questions concerning this request.

 

 

Very truly yours,

 
     
  Holley Inc.  

 

 

 

 

 

 

 

 

 

By:

/s/ Dominic Bardos

 

 

 

Dominic Bardos

 

 

 

Chief Financial Officer