United States securities and exchange commission logo

                             November 16, 2021

       Sam Lai
       Chief Executive Officer
       Hour Loop, Inc.
       8201 164th Ave NE #200
       Redmond, WA 98052-7615

                                                        Re: Hour Loop, Inc.
Statement on Form S-1
                                                            Filed October 28,
                                                            File No. 333-260540

       Dear Mr. Lai:

              We have reviewed your registration statement and have the
following comments. In
       some of our comments, we may ask you to provide us with information so
we may better
       understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
August 27, 2021 letter.

       Registration Statement on Form S-1

       Prospectus Summary
       Improving Sales of Popular Items and Securing the Inventories Without
Paying Higher Storage
       Fees by Partnering with Third Party Warehouses, page 9

   1.                                                   We note your revised
disclosure in response to prior comment 4. Please clarify the status
                                                        of any such
relationships, disclosing whether you have contracted for storage with any
                                                        third-party warehouses.
 Sam Lai
Hour Loop,LastNameSam   Lai
Comapany 16,
November  NameHour
              2021 Loop, Inc.
Page 2    16, 2021 Page 2
FirstName LastName
Selected Historical Consolidated Financial Data
Balance Sheet Data (at period end), page 15

2.       The amounts of your working capital, total liabilities and
stockholders' equity as of
         December 31, 2020 as disclosed on page 16 do not agree to the amounts
reflected in your
         audited balance sheet at this date. Please reconcile and revise these
Risk Factors
By purchasing common stock in this offering, you are bound by the fee-shifting
page 26

3.       We note your revised disclosure in response to prior comment 5. Please
expand your
         disclosure to address the validity of such provision in light of the
adoption of DGCL
             102(f) and 109(b), which prohibit Delaware corporations from
including fee-shifting
         provisions for internal corporate claims in their certificates of
incorporation or bylaws.
Use of Proceeds, page 36

4.       We note your revised disclosure in response to prior comment 6
reflects that you intend to
         repay the December 2020 loan. Please describe the use of the proceeds
of such
         indebtedness other than short-term borrowings used for working
capital. Refer to
         Instruction 4 to Item 504 of Regulation S-K.
Capitalization, page 36

5.       It does not appear that you have reflected the repayment of the
December 2020 loan in the
         amount of $1,004,907 in your "pro forma as adjusted" cash and cash
equivalents balance.
         Please advise or revise.
6.       Please revise your capitalization table to disclose your
capitalization as of June 30, 2021
         on a "pro forma" basis prior to giving effect to the offering and the
related use of
         proceeds. Also, your total capitalization amounts presented in each
column should include
         your long-term debt. Please revise.
7.       We are unable to determine how you computed your pro forma as adjusted
paid in capital
         of $3,718,627 as of June 30, 2021. Please provide us with your
computations of this
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
 Sam Lai
Hour Loop, Inc.
November 16, 2021
Page 3

        You may contact Tatanisha Meadows, Staff Accountant, at (202) 551-3322
or Linda
Cvrkel, Staff Accountant, at (202) 551-3813 if you have questions regarding
comments on the
financial statements and related matters. Please contact Karina Dorin, Staff
Attorney, at (202)
551-3763 or, in her absence, Timothy S. Levenberg, Special Counsel, at (202)
551-3707 with
any other questions.

FirstName LastNameSam Lai
                                                            Division of
Corporation Finance
Comapany NameHour Loop, Inc.
                                                            Office of Trade &
November 16, 2021 Page 3
cc:       Laura Anthony, Esq.
FirstName LastName