United States securities and exchange commission logo

                            December 30, 2021

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

                                                        Re: Hour Loop, Inc.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed December 16,
                                                            File No. 333-260540

       Dear Mr. Lai:

             We have reviewed your amended registration statement and have the
       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.

       Amendment No. 1 to Registration Statement on Form S-1

       Capitalization, page 37

   1.                                                   Please revise to
include amounts due to related parties in your capitalization table and
                                                        disclose the amounts on
an actual and "as adjusted" basis. Also, the amount of long-term
                                                        debt disclosed in your
capitalization table at September 30, 2021 of $4,170,418 does not
                                                        agree to the amount in
your interim balance sheet on page F-22 of $2,170,418. Please
                                                        reconcile and revise
these disclosures.
 Sam Lai
Hour Loop,LastNameSam    Lai
December  NameHour
              2021 Loop, Inc.
Page 2    30, 2021 Page 2
FirstName LastName
        You may contact Tatiana Meadows, Staff Accountant, at (202) 551-3322 or
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.


                                                            Division of
Corporation Finance
                                                            Office of Trade &
cc:      Laura Anthony, Esq.