June 22, 2021

Via EDGAR Transmission

Division of Corporation Finance

United States Securities and Exchange Commission

Office of Trade & Services

100 F Street, N.E.

Washington, D.C. 20549

Attn: Katherine Bagley; Lilyanna Peyser

Re:     Mister Car Wash, Inc.

Registration Statement on Form S-1

Filed June 2, 2021

Registration No. 333-256697

Dear Ms. Bagley or Ms. Peyser:

In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request the acceleration of the effective date of the above-referenced Registration Statement so that it will become effective on June 24, 2021, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable, or at such later time as Endeavor Group Holdings, Inc. (the “Company”) or its counsel may request via telephone call to the staff. Please contact Drew Capurro of Latham & Watkins LLP, counsel to the Company, at (714) 755-8008, or in his absence, Benjamin Cohen at (212) 906-1623, to provide notice of effectiveness, or if you have any other questions or concerns regarding this matter.

 

cc:     Greg Rodgers, Esq., Latham & Watkins LLP

Benjamin Cohen, Esq., Latham & Watkins LLP

Drew Capurro, Esq., Latham & Watkins LLP