# EDGAR Filing Document

**Accession Number:** 0001698113
**File Stem:** 0001213900-23-012075
**Filing Date:** 2023-2
**Character Count:** 2468
**Document Hash:** b78051dda1ccb21070ec4f8498125e1c
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-012075.hdr.sgml**: 20230321

**ACCESSION NUMBER**: 0001213900-23-012075

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230215

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** PARTS iD, Inc.
- **CENTRAL INDEX KEY:** 0001698113
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-ADVERTISING AGENCIES [7311]
- **IRS NUMBER:** 813674868
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 1308 RACE STREET, SUITE 200
- **CITY:** CINCINNATI
- **STATE:** OH
- **ZIP:** 45202
- **BUSINESS PHONE:** 513-618-7161

**MAIL ADDRESS:**
- **STREET 1:** 1308 RACE STREET, SUITE 200
- **CITY:** CINCINNATI
- **STATE:** OH
- **ZIP:** 45202

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Legacy Acquisition Corp.
- **DATE OF NAME CHANGE:** 20170214

**<u>VIA EDGAR</u>**

February 15, 2023

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Trade & Services

100 F Street, N.E.

Washington, D.C. 20549

Attention: Kate Beukenkamp

---

| | |
|:---|:---|
| **Re:** | **Parts ID, Inc.** |

---

**Acceleration Request for Registration Statement on Form S-3<br> File No. 333-269573**

Dear Ms. Beukenkamp,

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the "**Act**"), Parts iD, Inc. (the "**Company**") hereby requests that the effective date of the above-referenced registration statement (the "**Registration Statement**") be accelerated to February 17, 2023, at 4:01 p.m., Eastern Time, or as soon thereafter as practicable, unless we or our outside counsel, DLA Piper LLP (US), request by telephone that such Registration Statement be declared effective at some other time. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.

Once the Registration Statement is effective, please orally confirm the event with our counsel, DLA Piper LLP (US) by calling James Fischer at (973) 520-2545.

If you have any questions regarding this request, please contact James Fischer of DLA Piper LLP (US) at (973) 520-2545.

---

| |
|:---|
| Sincerely, |
| PARTS ID, INC. |
| /s/ Antonino Ciappina |
| Antonino Ciappina |
| Chief Executive Officer |

---

cc: John Pendleton, *Parts iD, Inc.*

James Fischer, *DLA Piper LLP (US)*<br> Andrew Gilbert, *DLA Piper LLP (US)*