American Rebel Holdings, Inc.

718 Thompson Lane Suite 108-199

Nashville, Tennessee 37204

 

January 21, 2022

 

VIA EDGAR

 

U.S. Securities & Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

 

Ladies and Gentlemen:

 

In accordance with Rule 461 of the Securities Act of 1933, as amended, American Rebel Holdings, Inc. (the “Company”) hereby respectfully requests that the effective date of the above-captioned Registration Statement (the “Filing”) be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time on Monday, January 24, 2022, or as soon thereafter as possible.

 

Please contact Adele Hogan (email: ahogan@lucbro.com or telephone: (212) 417-8161) of Lucosky Brookman LLP with any questions and kindly notify her when this request for acceleration has been granted.

 

Very Truly Yours,