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Correspondence 0001193125-23-290658 from Driven Brands Holdings Inc. (DRVN) (CIK 0001804745) (DRVN)

Driven Brands Holdings Inc. (DRVN) (CIK 0001804745)
Date: Dec. 7, 2023 · CIK: 0001804745 · Accession: 0001193125-23-290658

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 001-39898

Date
December 7, 2023
Author
/s/ Michael Beland
Form
CORRESP
Company
Driven Brands Holdings Inc. (DRVN) (CIK 0001804745)

Letter

VIA EDGAR Division of Corporation Finance Office of Trade & Services Re: Driven Brands Holdings Inc. Form 10-K for the Fiscal Year Ended December 31, 2022 Item 2.02 Form 8-K Dated November 1, 2023 File No. 001-39898

Dear Ms. Nakada:

On behalf of Driven Brands Holdings Inc. (the “Company”), we acknowledge receipt of the comment letter, dated November 7, 2023, from the staff of the Securities and Exchange Commission (the “Staff”) relating to the above-referenced filings with the Securities and Exchange Commission.

The comment letter requests that the Company respond within ten business days or inform the Staff when the Company will respond. As our counsel communicated with you on December 6, 2023, we hereby request an additional extension to respond by no later than December 14, 2023. This additional time will enable the necessary internal review related to the Company’s response to the comment letter.

Thank you for the consideration of our request for an extension. Should you have any further questions on the above, please do not hesitate to contact me at (504) 813-8022, or by email at Michael.Beland@drivenbrands.com.

Sincerely,
/s/ Michael Beland

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CORRESP
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filename1.htm

CORRESP

 December 7, 2023

VIA EDGAR

 Keira Nakada

U.S. Securities and Exchange Commission

 Division of Corporation
Finance

 Office of Trade & Services

 100 F Street,
N.E.

 Washington, D.C. 20549

Re:
 Driven Brands Holdings Inc.

 Form 10-K for the Fiscal Year Ended December 31, 2022

 Item 2.02 Form 8-K Dated November 1, 2023

 File No. 001-39898

Dear Ms. Nakada:

 On behalf of Driven Brands Holdings Inc. (the
“Company”), we acknowledge receipt of the comment letter, dated November 7, 2023, from the staff of the Securities and Exchange Commission (the “Staff”) relating to the above-referenced filings with the Securities and
Exchange Commission.

 The comment letter requests that the Company respond within ten business days or inform the Staff when the Company will respond. As
our counsel communicated with you on December 6, 2023, we hereby request an additional extension to respond by no later than December 14, 2023. This additional time will enable the necessary internal review related to the Company’s
response to the comment letter.

 Thank you for the consideration of our request for an extension. Should you have any further questions on the above,
please do not hesitate to contact me at (504) 813-8022, or by email at Michael.Beland@drivenbrands.com.

Sincerely,

/s/ Michael Beland

Michael Beland

Chief Accounting Officer

cc:
 Rufus Decker, U.S. Securities and Exchange Commission