United States securities and exchange commission logo July 27, 2021 Jedidiah Gold Chief Financial Officer Mister Car Wash, Inc. 222 E 5th Street Tucson, Arizona 85705 Re: Mister Car Wash, Inc. Draft Registration Statement on Form S-1 Filed July 21, 2021 File No. 377-05227 Dear Mr. Gold: This is to advise you that we do not intend to review your registration statement. We request that you publicly file your registration statement no later than 48 hours prior to the requested effective date and time. 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