United States securities and exchange commission logo December 2, 2022 Michael Rabinovitch Chief Financial Officer BurgerFi International, Inc. 200 West Cypress Creek Rd., Suite 220 Ft. Lauderdale, FL 33309 Re: BurgerFi International, Inc. Registration Statement on Form S-3 Filed November 29, 2022 File No. 333-268585 Dear Michael Rabinovitch: 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 Kate Beukenkamp at 202-551-3861 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Shane Segarra