United States securities and exchange commission logo September 20, 2023 Yehuda Levy Interim Chief Executive Officer EzFill Holdings Inc 67 NE 183rd Street Miami, Florida 33169 Re: EzFill Holdings Inc Preliminary Information Statement on Schedule 14C Filed September 14, 2023 File No. 001-40809 Dear Yehuda Levy: We have reviewed your filing 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 these comments 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 comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Preliminary Information Statement on Schedule 14C filed September 14, 2023 General 1. We note that the preliminary information statement relates to the increase in the number of authorized shares necessary to complete the transactions contemplated by the exchange agreement. Please revise the information statement to provide all of the information required by Schedule 14C, including Item 14 of Schedule 14A. See Note A to Schedule 14A and Item 1 of Schedule 14C. Yehuda Levy FirstName LastNameYehuda Levy EzFill Holdings Inc Comapany 20, September NameEzFill 2023 Holdings Inc September Page 2 20, 2023 Page 2 FirstName LastName 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 Brian Fetterolf at 202-551-6613 or Donald Field at 202-551-3680 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: David Manno