BurgerFi International, Inc.
U.S. Highway 1
North Palm Beach, FL 33408
May 7, 2021
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Trade & Services
100 F Street, N.E.
Washington, D.C. 20549
BurgerFi International, Inc. (the Company)
Registration Statement on Form S-1
File No. 333-255667
Request for Acceleration
Dear Ladies and Gentlemen:
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned registrant (the Registrant) respectfully requests that the Securities and Exchange Commission take appropriate action to cause the above referenced Registration Statement on Form S-1 (the Registration Statement) to be declared effective at 4:00 p.m., Eastern Time, on Monday, May 10, 2021, or as soon thereafter as is practicable.
Once the Registration Statement has been declared effective, please orally confirm that event with Julio Esquivel of Shumaker, Loop & Kendrick, LLP at (813) 227-2325. Thank you for your assistance in this matter.
|Very truly yours,|
|By:||/s/ Julio Ramirez|
Chief Executive Officer
c: Julio Esquivel, Shumaker, Loop & Kendrick, LLP