June 22, 2021
Via EDGAR Transmission
Division of Corporation Finance
United States Securities and Exchange Commission
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
Attn: Katherine Bagley; Lilyanna Peyser
Re: Mister Car Wash, Inc.
Registration Statement on Form S-1
Filed June 2, 2021
Registration No. 333-256697
Dear Ms. Bagley or Ms. Peyser:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on June 24, 2021, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Endeavor Group Holdings, Inc. (the “Company”) or its counsel may request via telephone call to the staff. Please contact Drew Capurro of Latham & Watkins LLP, counsel to the Company, at (714) 755-8008, or in his absence, Benjamin Cohen at (212) 906-1623, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.
| Very truly yours, |
| MISTER CAR WASH, INC. |
| /s/ Jedidiah Gold |
Name: Jedidiah Gold Title: Chief Financial Officer |
cc: Greg Rodgers, Esq., Latham & Watkins LLP
Benjamin Cohen, Esq., Latham & Watkins LLP
Drew Capurro, Esq., Latham & Watkins LLP
