United States securities and exchange commission logo May 6, 2021 Julio Ramirez Chief Executive Officer BurgerFi International, Inc. U.S. Highway 1 North Palm Beach, FL 33408 Re: BurgerFi International, Inc. Registration Statement on Form S-1 Filed April 30, 2021 File No. 333-255667 Dear Mr. Ramirez: This is to advise you that we have not reviewed and will not review your registration statement. 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 Jacqueline Kaufman at 202-551-3797 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services