December 29, 2022
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
| Re: | EzFill Holdings, Inc. | |
| Form S-3 | ||
| File No. 333-268960 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, EzFill Holdings, Inc. hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 9:30 a.m. Eastern Time on January 3, 2023, or as soon as practicable thereafter.
| Very truly yours, | ||
| EzFill Holdings Inc. | ||
| By: | /s/ Mike McConnell | |
| Mike McConnell | ||
| Chief Executive Officer | ||