1185 Avenue of the Americas, 38th Floor
New York, NY 10036
December 22, 2020
Office of the Chief Accountant
Securities and Exchange Commission
460 Fifth Street N. W.
Washington, DC 20549
Re: PARTS iD, INC.
Commission File Number: 001-38296
We have received a copy of, and are in agreement with, the statements being made by PARTS iD, INC. in Item 4.01 of its Form 8-K dated December 22, 2020, captioned “Changes in Registrant’s Certifying Accountant.”
We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.
|/s/ UHY LLP|