# EDGAR Filing Document

**Accession Number:** 0001922858
**File Stem:** 0000000000-25-008264
**Filing Date:** 2025-8
**Character Count:** 5428
**Document Hash:** a18a92e99647e0cd6092321356dba725
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008264.hdr.sgml**: 20260113

**ACCESSION NUMBER**: 0000000000-25-008264

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250806

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** ECD Automotive Design, Inc.
- **CENTRAL INDEX KEY:** 0001922858
- **STANDARD INDUSTRIAL CLASSIFICATION:** MOTOR VEHICLES & PASSENGER CAR BODIES [3711]
- **ORGANIZATION NAME:** 04 Manufacturing
- **EIN:** 000000000
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 001-41497

**BUSINESS ADDRESS:**
- **STREET 1:** 24 SHIPYARD DRIVE, SUITE 102
- **CITY:** HINGHAM
- **STATE:** MA
- **ZIP:** 02043
- **BUSINESS PHONE:** 929-528-0767

**MAIL ADDRESS:**
- **STREET 1:** 24 SHIPYARD DRIVE, SUITE 102
- **CITY:** HINGHAM
- **STATE:** MA
- **ZIP:** 02043

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** EF Hutton Acquisition Corp I
- **DATE OF NAME CHANGE:** 20220411
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-032218

## Text-Extract

```

                                                            August 6, 2025

Scott Wallace
Chief Executive Officer
ECD Automotive Design, Inc.
4390 Industrial Lane
Kissimmee, Florida 34758

       Re: ECD Automotive Design, Inc.
           Amendment No. 1 to Form 10-K for the Fiscal Year Ended December 31,
2024
           Filed July 16, 2025
           Form 10-K for the Fiscal Year Ended December 31, 2024
           Filed April 15, 2025
           File No. 001-41497
Dear Scott Wallace:

       We have limited our review of your filing to the financial statements
and related
disclosures and have the following comments.

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Amendment No. 1 to Form 10-K for the Fiscal Year Ended December 31, 2024
Exhibits 31 and 32

1.     We note that Section 302 and 906 certifications were not included in
your Form 10-
       K/A filed on July 16, 2025. Please file a full amended Form 10-K and
       provide currently dated officers' certifications in Exhibits 31 and 32
as required by
       Item 601 of Regulation S-K.
Report of the Independent Registered Public Accounting Firm

2.     We note the auditors' report includes some, but not all, disclosures
required in a going
       concern paragraph and also includes additional disclosures such as    If
the Company is
       unable to raise sufficient funding, it may struggle to reach its future
obligations    and
          the Company has determined that these factors raise substantial
doubt.    Please be
       advised that PCAOB Auditing Standard 2415 states the auditor has a
responsibility to
 August 6, 2025
Page 2

       evaluate whether there is substantial doubt about an entity's ability to
continue as a
       going concern for a reasonable period of time, not to exceed one year
beyond the date
       of the financial statements being audited. If your auditor concluded,
after considering
       identified conditions and events and management's plans, there is
substantial doubt
       about your ability to continue as a going concern for a reasonable
period of time,
       please file an amended Form 10-K and have the auditor revise their
report to include
       an explanatory paragraph, immediately following the opinion paragraph
and
       appropriately titled, that complies with the disclosure requirements set
forth in
       paragraph 13 of PCAOB Auditing Standard 2415. If your auditor did not
       conclude there is substantial doubt about your ability to continue as a
going concern
       for a reasonable period of time, please have them explain to us the
purpose of
       the current explanatory paragraph in their report, including how and why
they believe
       it complies with PCAOB Auditing Standard 3101. This comment is also
applicable to
       the auditors' report included in your current registration statement on
Form S-1 filed
       on July 16, 2025.
Form 10-K for the Fiscal Year Ended December 31, 2024
Item 9A. Controls and Procedures
a) Evaluation of Disclosure Controls and Procedures, page 79

3.     We note your disclosures do not include management's conclusion that
disclosure
       controls and procedures were not effective as of December 31, 2024 as
required by
       Item 307 of Regulation S-K. Please file an amended Form 10-K to comply
with Item
       307 of Regulation S-K.
        In closing, 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 Dale Welcome at 202-551-3865 or Anne McConnell at
202-551-3709
with any questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of
Manufacturing

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._