HOUR LOOP, INC.
8201 164th Ave NE #200
Redmond, WA 98052-7615
January 5, 2022
VIA EDGAR
U.S. Securities & Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Hour Loop, Inc. | |
| Registration Statement on Form S-1 | ||
| Filed October 28, 2021, as amended | ||
| File No. 333-260540 |
Ladies and Gentlemen:
In accordance with Rule 461 of the Securities Act of 1933, as amended, Hour Loop, Inc. (the “Company”) hereby respectfully requests that the effective date of the above-captioned Registration Statement be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time on Thursday, January 6, 2022, or as soon thereafter as possible.
* * * *
Very Truly Yours,
| Hour Loop, Inc. | |
| /s/ Sam Lai | |
| Sam Lai | |
| Chief Executive Officer |
