TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 20, 2022 Patrick Grosso Chief Legal Officer F45 Training Holdings Inc. 3601 South Congress Avenue, Building E Austin, Texas 78704 Re: F45 Training Holdings Inc. Registration Statement on Form S-3 Filed on September 19, 2022 File No. 333-267487 Dear Mr. Grosso: This is to advise you that we have not reviewed and will not review your registration statement. 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 Janice Adeloye at 202-551-3034 or Cara Wirth at 202-551-7127 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services