United States securities and exchange commission logo

                          February 17, 2021

       Michael Bor
       Chief Executive Officer and Chairman
       CarLotz, Inc.
       611 Bainbridge Street, Suite 100
       Richmond, Virginia 23224

                                                        Re: CarLotz, Inc.
Statement on Form S-1
                                                            Filed February 11,
                                                            File No. 333-252993

       Dear Mr. Bor:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. 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.

                                                        Please contact Taylor
Beech at 202-551-4515 with any questions.


                          Division of Corporation Finance

                          Office of Trade & Services
       cc:                                              Valerie Ford Jacob,