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SEC Comment Letter for Driven Brands Holdings (DRVN) — Feb 4, 2026

Driven Brands Holdings Inc.
Date: Feb. 4, 2026 · CIK: 0001804745 · Accession: 0000000000-26-001207

Financial Reporting

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File numbers found in text: 001-39898

Date
February 4, 2026
Author
Division of
Form
UPLOAD
Company
Driven Brands Holdings Inc.

Letter

Re: Driven Brands Holdings Inc. Form 10-K for Fiscal Year Ended December 28, 2024 File No. 001-39898 Dear Rebecca Fondell:

February 4, 2026

Rebecca Fondell Senior Vice President, Chief Accounting Officer Driven Brands Holdings Inc. 440 South Church Street, Suite 700 Charlotte, North Carolina 28202

We have completed our review of your filing. 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.

Sincerely,
Division of
Corporation Finance
Office of Trade &
Services

Show Raw Text
<DOCUMENT>
<TYPE>TEXT-EXTRACT
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<FILENAME>filename2.txt
<TEXT>
 February 4, 2026

Rebecca Fondell
Senior Vice President, Chief Accounting Officer
Driven Brands Holdings Inc.
440 South Church Street, Suite 700
Charlotte, North Carolina 28202

 Re: Driven Brands Holdings Inc.
 Form 10-K for Fiscal Year Ended December 28, 2024
 File No. 001-39898
Dear Rebecca Fondell:

 We have completed our review of your filing. 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.

 Sincerely,

 Division of
Corporation Finance
 Office of Trade &
Services
</TEXT>
</DOCUMENT>