SEC Comment Letter 0000000000-25-000087 to Holley Inc. (HLLY)
Holley Inc.
Date: Jan. 6, 2025 · CIK: 0001822928 · Accession: 0000000000-25-000087
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File numbers found in text: 001-39599
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January 6, 2025
Jesse Weaver
Chief Financial Officer
Holley Inc.
1801 Russellville Road
Bowling Green, KY 42101
Re:Holley Inc.
Form 10-K for the Year Ended December 31, 2023
File No. 001-39599
Dear Jesse Weaver:
We have completed our review of your filings. 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 Manufacturing
cc:Carly Kennedy, General Counsel