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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>As filed with the Securities and Exchange
  Commission on February 11, 2021</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right"><B>Registration No. 333-____________</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: right">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>UNITED STATES </B></P>
  
  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>SECURITIES AND EXCHANGE COMMISSION </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Washington, D.C. 20549</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>FORM S-8</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>REGISTRATION STATEMENT </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>UNDER THE SECURITIES ACT OF 1933 </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 18pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>PARTS iD, INC.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><I>(Exact name of registrant as specified
  in its charter)</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 49%; text-align: center"><FONT STYLE="font-size: 10pt"><B>Delaware</B></FONT></TD>
      <TD STYLE="padding-bottom: 1.5pt; width: 2%">&nbsp;</TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 49%; text-align: center"><FONT STYLE="font-size: 10pt"><B>81-3674868</B></FONT></TD></TR>
  <TR>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B><I>(State or other jurisdiction of<BR>
   incorporation or organization)</I></B></FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: center"><FONT STYLE="font-size: 10pt"><B><I>(I.R.S. Employer <BR>
  Identification No.)</I></B></FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>1 Corporate Drive, Suite C</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Cranbury, New Jersey 08512</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><I>(Address of Principal Executive Offices)
  (Zip Code)</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>PARTS iD, Inc. 2020 Equity Incentive
  Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>PARTS iD, Inc. 2020 Employee Stock Purchase
  Plan</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><I>(Full titles of the plans)</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Antonino Ciappina </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Chief Executive Officer </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>PARTS iD, Inc. </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>1 Corporate Drive, Suite C</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Cranbury, New Jersey 08512</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><I>(Name and address of agent for service)</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>(866) 909-6699</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B><I>(Telephone number, including area
  code, of agent for service)</I></B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; text-align: center; margin-top: 0pt; margin-bottom: 0pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Copies to: </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Jonathan R. Zimmerman</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>James M. Fischer</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Christine G. Long</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Faegre Drinker Biddle &amp; Reath LLP</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>2200 Wells Fargo Center</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>90 South Seventh Street</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>Minneapolis, Minnesota 55402</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth
  company. See definitions of &ldquo;large accelerated filer,&rdquo; &ldquo;accelerated filer,&rdquo; &ldquo;smaller reporting company,&rdquo;
  and &ldquo;emerging growth company&rdquo; in Rule 12b-2 of the Exchange Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
      <TD STYLE="width: 30%"><FONT STYLE="font-size: 10pt">Large accelerated filer</FONT></TD>
      <TD STYLE="width: 20%">&#9744;</TD>
      <TD STYLE="width: 30%; text-align: left"><FONT STYLE="font-size: 10pt">Accelerated filer</FONT></TD>
      <TD STYLE="width: 20%; text-align: left">&#9746;</TD></TR>
  <TR>
      <TD><FONT STYLE="font-size: 10pt">Non-accelerated filer</FONT></TD>
      <TD>&#9744;</TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">Smaller reporting company</FONT></TD>
      <TD STYLE="text-align: left">&#9746;</TD></TR>
  <TR>
      <TD>&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: left"><FONT STYLE="font-size: 10pt">Emerging growth company</FONT></TD>
      <TD STYLE="text-align: left">&#9746;</TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">If an emerging growth company, indicate
  by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial
  accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. &#9744;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>CALCULATION OF REGISTRATION FEE </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: bottom">
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: left"><B>Title
  of Securities To Be Registered</B></P></TD><TD STYLE="padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="text-align: center; border-bottom: Black 1.5pt solid"><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>Amount
  To Be<BR>
  Registered<SUP>(1)</SUP></B></P></TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>Proposed<BR>
  Maximum<BR> Offering<BR>
  Price<BR> Per Share<SUP>(2)</SUP></B></FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>Proposed<BR>
  Maximum<BR> Aggregate<BR>
  Offering<BR> Price<SUP>(2)</SUP></B></FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD><TD STYLE="font-weight: bold; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"><FONT STYLE="font-size: 10pt"><B>Amount Of<BR> Registration<BR>
  Fee<SUP>(2)</SUP></B></FONT></TD><TD STYLE="padding-bottom: 1.5pt; font-weight: bold">&nbsp;</TD></TR>
  <TR STYLE="vertical-align: bottom; background-color: rgb(204,238,255)">
      <TD STYLE="width: 52%; text-align: left">Class A common stock, $0.0001 par value</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 11%; text-align: right"><FONT STYLE="font-size: 10pt">6,948,178&nbsp;shares</FONT></TD><TD STYLE="width: 1%"><B><SUP>(3)</SUP></B></TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">8.74</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">60,727,076</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD><TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 1%; text-align: left">$</TD><TD STYLE="width: 9%; text-align: right">6,625.32</TD><TD STYLE="width: 1%; text-align: left">&nbsp;</TD></TR>
  </TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR>
      <TD STYLE="vertical-align: top; width: 0.25in"><FONT STYLE="font-size: 10pt">(1)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The number of shares of Class A common stock, par value $0.0001 per share (&ldquo;<U>Common Stock</U>&rdquo;), of PARTS iD, Inc. (the &ldquo;<U>registrant</U>&rdquo;), stated above consists of shares of Common Stock reserved under the PARTS iD, Inc. 2020 Equity Incentive Plan (the &ldquo;<U>2020 Plan</U>&rdquo;) and the PARTS iD, Inc. 2020 Employee Stock Purchase Plan (the &ldquo;<U>ESPP</U>&rdquo;). Pursuant to Rule 416(a) under the Securities Act of 1933 (as amended, the &ldquo;<U>Securities Act</U>&rdquo;), the shares of Common Stock being registered hereunder include such indeterminate number of shares as may be issued from time to time with respect to the shares being registered hereunder as a result of stock splits, stock dividends or similar transactions. </FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">(2)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">Estimated solely for the purpose of calculating the registration fee, in accordance with Rule 457(h)(1) under the Securities Act, on the basis of the price of securities of the same class, as determined in accordance with Rule 457(c) under the Securities Act, using the average of the high and low prices reported by the NYSE American for a share of Common Stock on February 9, 2021, which was $8.74 per share.</FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR>
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">(3)</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The number of shares of Common Stock to be registered under the respective plans are as follows: 2020 Plan&mdash;4,904,596; and the ESPP&mdash;2,043,582.</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>PART I</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>INFORMATION REQUIRED IN THE SECTION 10(a)
  PROSPECTUS</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">The information called
  for by Part I of Form S-8 is omitted from this Registration Statement on Form S-8 (this &ldquo;<U>Registration Statement</U>&rdquo;)
  in accordance with Rule 428 of the Securities Act of 1933, as amended (the &ldquo;<U>Securities Act</U>&rdquo;) and the instructions
  to Form S-8. In accordance with the rules and regulations of the Securities and Exchange Commission (the &ldquo;<U>SEC</U>&rdquo;)
  and the instructions to Form S-8, such documents are not being filed with the SEC either as part of this Registration Statement
  or as prospectuses or prospectus supplements pursuant to Rule 424. The documents containing the information specified in Part I
  of Form S-8 have been or will be sent or given to participants as specified by Rule 428(b)(1) of the Securities Act.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>PART II </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: center"><B>INFORMATION REQUIRED IN THE REGISTRATION
  STATEMENT </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 3. Incorporation of Documents by Reference. </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The following documents filed by PARTS iD,
  Inc. (f/k/a Legacy Acquisition Corp.) (the &ldquo;<U>registrant</U>&rdquo;) with the SEC pursuant to the Securities Exchange Act
  of 1934, as amended (the &ldquo;<U>Exchange Act</U>&rdquo;), are incorporated herein by reference:</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">the registrant&rsquo;s Annual Report on <A HREF="https://www.sec.gov/Archives/edgar/data/1698113/000121390020004939/f10k2019_legacyacquisition.htm">Form 10-K</A> for the fiscal year ended December 31, 2019 filed with the SEC on February
  27, 2020, as amended by that certain Amendment No. 1 on Form <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1698113/000121390020034655/f10k2019a1_legacyacq.htm">10-K/A</A> filed with the SEC on November 3, 2020;</TD></TR></TABLE>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">the registrant&rsquo;s Quarterly Reports on Form 10-Q for the quarterly periods ended <A HREF="https://www.sec.gov/Archives/edgar/data/1698113/000121390020011447/f10q0320_legacyacquisition.htm">March 31, 2020</A>; <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1698113/000121390020021140/f10q0620_legacyacquis.htm">June 30, 2020</A>; and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1698113/000121390020035913/f10q0920_legacyacq.htm">September 30, 2020</A>; filed with the SEC on May 8, 2020; August 10, 2020; and November 9, 2020; respectively;</TD></TR></TABLE>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">the registrant&rsquo;s Current Reports on Form 8-K filed with the SEC on each of <A HREF="https://www.sec.gov/Archives/edgar/data/1698113/000121390020001506/f8k012220_legacyacqui.htm">January 22, 2020</A>; <A HREF="https://www.sec.gov/Archives/edgar/data/1698113/000121390020004481/f8k022020b_legacyacquisition.htm">February 21, 2020</A>; <A HREF="https://www.sec.gov/Archives/edgar/data/1698113/000121390020006200/ea119353-8k_legacyacq.htm">March 13, 2020</A>, with the amendment filed on <A HREF="https://www.sec.gov/Archives/edgar/data/1698113/000121390020008117/ea120250-8ka_legacyacq.htm">March 31, 2020</A>; <A HREF="https://www.sec.gov/Archives/edgar/data/1698113/000121390020006994/ea119746-8k_legacy.htm">March 20, 2020</A> (only the second&nbsp;Current Report on Form&nbsp;8-K&nbsp;filed
  on such date); <A HREF="https://www.sec.gov/Archives/edgar/data/1698113/000121390020009653/ea120869-8k_legacyacq.htm">April 21, 2020</A>; <A HREF="https://www.sec.gov/Archives/edgar/data/1698113/000121390020009973/ea121008-8k_legacyacq.htm">April 23, 2020</A>; <A HREF="https://www.sec.gov/Archives/edgar/data/1698113/000121390020011196/ea121475-8k_legacyacq.htm">May 6, 2020</A>; <A HREF="https://www.sec.gov/Archives/edgar/data/1698113/000121390020012888/ea122078-8k_legacyacquis.htm">May 19, 2020</A> (both <A HREF="https://www.sec.gov/Archives/edgar/data/1698113/000121390020012975/ea122080-8k_legacyacquis.htm">Current Reports on Form 8-K</A> filed on such date);
  <A HREF="https://www.sec.gov/Archives/edgar/data/1698113/000121390020018209/ea124427-8k_legacyacq.htm">July 22, 2020</A>; <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1698113/000121390020025389/ea126465-8k_legacyacq.htm">September 4, 2020</A>; <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1698113/000121390020027726/ea127106-8k_legacyacq.htm">September 22, 2020</A>; <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1698113/000121390020030008/ea127794-8k_legacyacq.htm">October 5, 2020</A> (only the first Current Report on Form 8-K filed on such
  date); <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1698113/000121390020037529/ea129728-8k_legacyacq.htm">November 17, 2020</A>; <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1698113/000121390020038391/ea130298-8k_legacyacq.htm">November 20, 2020</A> (both <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1698113/000121390020038554/f8k1120_legacyacq.htm">Current Reports on Form 8-K</A> filed on such date); <A HREF="https://www.sec.gov/Archives/edgar/data/1698113/000121390020039479/ea130359-8k_partsid.htm">November 27, 2020</A>; and <A HREF="https://www.sec.gov/ix?doc=/Archives/edgar/data/1698113/000121390020044198/ea132100-8k_partsid.htm">December 23, 2020</A> (other than information contained in any such Current Report on Form&nbsp;8-K that is &ldquo;furnished&rdquo; but not
  &ldquo;filed&rdquo; for purposes of the Exchange Act); and</TD></TR></TABLE>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 0.5in"></TD><TD STYLE="text-align: justify; width: 0.25in">&#9679;</TD><TD STYLE="text-align: justify">the description of Class A common stock, par value $0.0001 per share, contained in the registrant&rsquo;s Registration Statement
  on Form <A HREF="https://www.sec.gov/Archives/edgar/data/1698113/000121390020038774/ea130389-8a12b_partsid.htm">8-A</A> (File No. 001-38296) filed with the SEC on November 23, 2020 under Section 12(b) of the Exchange Act, including any
  amendments or reports filed for the purpose of updating such description.</TD></TR></TABLE>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">All documents filed by the registrant pursuant
  to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act subsequent to the filing of this Registration Statement and prior to the
  filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all
  securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be a
  part hereof from the date of filing such documents, except as to specific sections of such documents as set forth therein. Any
  statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified
  or superseded for purposes of this Registration Statement to the extent that a statement contained in any subsequently filed document
  which also is deemed to be incorporated by reference herein modifies or supersedes such statement.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 4. Description of Securities.</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 5. Interests of Named Experts and Counsel. </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 24.5pt">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"></P>
  
  <!-- Field: Page; Sequence: 4; Options: NewSection; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 6. Indemnification of Directors and Officers. </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Section 145 of the General Corporation Law
  of the State of Delaware (the &ldquo;<U>DGCL</U>&rdquo;) provides, generally, that a corporation shall have the power to indemnify
  any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding
  (except actions by or in the right of the corporation) by reason of the fact that such person is or was a director, officer, employee
  or agent of the corporation against all expenses, judgments, fines and amounts paid in settlement actually and reasonably incurred
  by such person in connection with such action, suit or proceeding if such person acted in good faith and in a manner such person
  reasonably believed to be in or not opposed to the best interests of the corporation and, with respect to any criminal action or
  proceeding, had no reasonable cause to believe his or her conduct was unlawful. A corporation may similarly indemnify such person
  for expenses actually and reasonably incurred by such person in connection with the defense or settlement of any action or suit
  by or in the right of the corporation, provided that such person acted in good faith and in a manner he or she reasonably believed
  to be in or not opposed to the best interests of the corporation, and, in the case of claims, issues and matters as to which such
  person shall have been adjudged liable to the corporation, provided that a court shall have determined, upon application, that,
  despite the adjudication of liability but in view of all of the circumstances of the case, such person is fairly and reasonably
  entitled to indemnity for such expenses which such court shall deem proper.</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; color: black">Section&nbsp;102(b)(7) of
  the DGCL provides, generally, that a corporation&rsquo;s certificate of incorporation may contain a provision eliminating or limiting
  the personal liability of a director to the corporation or its shareholders for monetary damages for breach of fiduciary duty as
  a director, provided that such provision may not eliminate or limit the liability of a director (i)&nbsp;for any breach of the
  director&rsquo;s duty of loyalty to the corporation or its shareholders, (ii)&nbsp;for acts or omissions not in good faith or which
  involve intentional misconduct or a knowing violation of law, (iii)&nbsp;under Section&nbsp;174 of the DGCL, or (iv)&nbsp;for any
  transaction from which the director derived an improper personal benefit. No&nbsp;such provision may eliminate or limit the liability
  of a director for any act or omission occurring prior to the date when such provision became effective.</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; color: black">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in"><FONT STYLE="color: black">The registrant&rsquo;s
  Second Amended and Restated Certificate of Incorporation (the &ldquo;<U>Certificate of Incorporation</U>&rdquo;) and Amended and
  Restated Bylaws provide that the registrant shall, to the fullest extent permitted by applicable law, as amended, which includes
  Section 145 of the DGCL, as amended, (i) indemnify and hold harmless each person who is or was made a party or is threatened to
  be made a party to or is otherwise involved in any threatened, pending or completed action, suit or proceeding, whether civil,
  criminal, administrative or investigative (a &ldquo;<U>Proceeding</U>&rdquo;) by reason of the fact that he or she is or was a
  director or officer of the registrant or, while a director or officer of the registrant, is or was serving at the request of the
  registrant as a director, officer, employee or agent of another corporation or of a partnership, joint venture, trust, other enterprise
  or nonprofit entity, including service with respect to an employee benefit plan, </FONT>against all liability and loss suffered
  and expenses (including, without limitation, attorneys&rsquo; fees, judgments, fines, ERISA excise taxes and penalties and amounts
  paid in settlement) reasonably incurred by such indemnitee in connection with such Proceeding; and (ii) pay the expenses (including
  attorneys&rsquo; fees) incurred by an indemnitee in defending or otherwise participating in any proceeding in advance of its final
  disposition, provided that any payments in advance of the final disposition of the Proceeding shall be made only upon the registrant&rsquo;s
  receipt of a certain undertaking by the person indemnified to repay all amounts advanced if such person is determined not to be
  entitled to such indemnification.</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in; color: black">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The Certificate of Incorporation also provides
  that a director of the registrant shall not be personally liable to the registrant or its stockholders for monetary damages for
  breach of fiduciary duty as a director, except to the extent such exemption from liability or limitation is not permitted under
  the DGCL, as amended, unless a director violated its duty of loyalty to the registrant or its stockholders, acted in bad faith,
  knowingly or intentionally violated the law, authorized unlawful payments of dividends, unlawful stock purchases or unlawful redemptions,
  or derived improper personal benefit from his or her actions as a director.</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The registrant maintains a general liability
  insurance policy which covers certain liabilities of the registrant&rsquo;s directors and officers arising out of claims based
  on acts or omissions in their capacities as directors and officers.</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">The registrant has entered into indemnification
  agreements (the &ldquo;<U>Indemnification Agreements</U>&rdquo;) with each of its officers and directors. Each Indemnification
  Agreement provides for indemnification by the registrant of certain expenses, judgments, liabilities, settlement amounts and costs
  and the advancement of certain expenses, each to the fullest extent not prohibited by applicable law, relating to claims, suits
  or proceedings arising from the director&rsquo;s or officer&rsquo;s service to the registrant.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 7. Exemption from Registration Claimed. </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Not applicable.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"></P>
  
  <!-- Field: Page; Sequence: 5; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 8. Exhibits. </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: bottom">
      <TD STYLE="width: 9%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Exhibit&nbsp;No.</B></FONT></TD>
      <TD STYLE="width: 1%; padding-bottom: 1.5pt">&nbsp;</TD>
      <TD STYLE="width: 90%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Description</B></FONT></TD></TR>
  <TR>
      <TD STYLE="vertical-align: top">&nbsp;</TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="vertical-align: top"><FONT STYLE="font-size: 10pt">4.1</FONT></TD>
      <TD>&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1698113/000121390020038774/ea130389ex3-1_partsid.htm">Second Amended and Restated Certificate of Incorporation, dated November 20, 2020, incorporated by reference to Exhibit 3.1 to the registrant&rsquo;s Registration Statement on Form 8-A filed on November 23, 2020.</A></FONT></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="text-align: justify; vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify; vertical-align: top"><FONT STYLE="font-size: 10pt">4.2</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1698113/000121390020038774/ea130389ex3-2_partsid.htm">Amended and Restated Bylaws of the registrant, effective November 20, 2020, incorporated by reference to Exhibit 3.2 to the registrant&rsquo;s Registration Statement on Form 8-A filed on November 23, 2020.</A></FONT></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="text-align: justify; vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify; vertical-align: top"><FONT STYLE="font-size: 10pt">4.3</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1698113/000121390020034299/defm14c1020_legacyacqcorp.htm#T162">PARTS iD, Inc. 2020 Equity Incentive Plan, incorporated by reference to Annex E to the registrant&rsquo;s Information Statement on Schedule 14C filed on October 30, 2020.</A></FONT></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="text-align: justify; vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify; vertical-align: top"><FONT STYLE="font-size: 10pt">4.4</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1698113/000121390020034299/defm14c1020_legacyacqcorp.htm#T163">PARTS iD, Inc. 2020 Employee Stock Purchase Plan, incorporated by reference to Annex F to the registrant&rsquo;s Information Statement on Schedule 14C filed on October 30, 2020.</A></FONT></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="text-align: justify; vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify; vertical-align: top"><FONT STYLE="font-size: 10pt">4.5</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1698113/000121390020039479/ea130359ex10-4_partsid.htm">Form of Option Agreement under the PARTS iD, Inc. 2020 Equity Incentive Plan, incorporated by reference to Exhibit 10.4 to the registrant&rsquo;s Current Report on Form 8-K filed on November 27, 2020.</A></FONT></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="text-align: justify; vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify; vertical-align: top"><FONT STYLE="font-size: 10pt">4.6</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="http://www.sec.gov/Archives/edgar/data/1698113/000121390020039479/ea130359ex10-5_partsid.htm">Form of Restricted Stock Unit Agreement under the PARTS iD, Inc. 2020 Equity Incentive Plan, incorporated by reference to Exhibit 10.5 to the registrant&rsquo;s Current Report on Form 8-K filed on November 27, 2020.</A></FONT></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="text-align: justify; vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify; vertical-align: top"><FONT STYLE="font-size: 10pt">5.1*</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea135150ex5-1_partsid.htm"><FONT STYLE="font-size: 10pt">Opinion of Faegre Drinker Biddle &amp; Reath LLP.</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="text-align: justify; vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify; vertical-align: top"><FONT STYLE="font-size: 10pt">23.1*</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="ea135150ex5-1_partsid.htm"><FONT STYLE="font-size: 10pt">Consent of Faegre Drinker Biddle &amp; Reath LLP (included in Exhibit 5.1).</FONT></A></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="text-align: justify; vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify; vertical-align: top"><FONT STYLE="font-size: 10pt">23.2*</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea135150ex23-2_partsid.htm">Consent of WithumSmith+Brown, PC, independent registered public accounting firm.</A></FONT></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="text-align: justify; vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify; vertical-align: top"><FONT STYLE="font-size: 10pt">23.3*</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt"><A HREF="ea135150ex23-3_partsid.htm">Consent of UHY LLP, independent registered public accounting firm.</A></FONT></TD></TR>
  <TR STYLE="background-color: White">
      <TD STYLE="text-align: justify; vertical-align: top">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify">&nbsp;</TD></TR>
  <TR STYLE="background-color: rgb(204,238,255)">
      <TD STYLE="text-align: justify; vertical-align: top"><FONT STYLE="font-size: 10pt">24.1*</FONT></TD>
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD STYLE="text-align: justify"><A HREF="#poa"><FONT STYLE="font-size: 10pt">Power of Attorney (included on the signature page to this Registration Statement).</FONT></A></TD></TR>
  </TABLE>
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
  <TD STYLE="text-align: justify; width: 0"></TD><TD STYLE="width: 0.25in; text-align: justify">*</TD><TD STYLE="text-align: justify">Filed herewith</TD>
  </TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt; text-align: justify"><B>&nbsp;</B></P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>Item 9. Undertakings.</B></P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">1.</TD><TD STYLE="text-align: justify"><I><U>Item 512(a) of Regulation S-K</U></I>. The undersigned registrant hereby undertakes:</TD></TR></TABLE>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in">(1) <FONT STYLE="color: black">To
  file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:</FONT></P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; color: black">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; color: black; text-indent: 0.5in">(i) To
  include any prospectus required by Section&nbsp;10(a)(3) of the Securities Act;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; color: black">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; color: black; text-indent: 0.5in">(ii) To
  reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent
  post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set
  forth in the registration statement; and</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; color: black">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; color: black"></P>
  
  <!-- Field: Page; Sequence: 6; Value: 1 -->
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  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; color: black">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; color: black; text-indent: 0.5in">(iii) To
  include any material information with respect to the plan of distribution not previously disclosed in the registration statement
  or any material change to such information in the registration statement;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; color: black"><I>&nbsp;</I></P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; color: black"><FONT STYLE="font-family: Times New Roman, Times, Serif"><I>provided,
  however,</I></FONT> that paragraphs (1)(i) and (ii)&nbsp;do not apply if the information required to be included in a post-effective
  amendment by those paragraphs is contained in reports filed with or furnished to the SEC by the registrant pursuant to Section&nbsp;13
  or Section&nbsp;15(d) of the Exchange Act that are incorporated by reference in the registration statement.</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; color: black">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; color: black">(2) That,
  for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be
  a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall
  be deemed to be the initial <FONT STYLE="font-family: Times New Roman, Times, Serif"><I>bona fide</I></FONT> offering thereof.</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; color: black">&nbsp;</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 1in; color: black">(3)&#8239;To
  remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the
  termination of the offering.</P>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">2.</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: black"><I><U>Item 512(b) of Regulation S-K</U></I></FONT><FONT STYLE="color: black">.
  The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing
  of the registrant&rsquo;s annual report pursuant to Section&nbsp;13(a) or Section&nbsp;15(d) of the Exchange Act that is incorporated
  by reference in the registration statement shall be deemed to be a new registration statement relating to the securities offered
  therein, and the offering of such securities at </FONT>that <FONT STYLE="color: black">time shall be deemed to be the initial
  <FONT STYLE="font-family: Times New Roman, Times, Serif"><I>bona fide</I></FONT> offering thereof.</FONT></TD></TR></TABLE>
  
  <P STYLE="text-align: justify; font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-indent: -0.25in">&nbsp;</P>
  
  <TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 0.25in"></TD><TD STYLE="text-align: justify; width: 0.25in">3.</TD><TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; color: black"><I><U>Item 512(h) of Regulation S-K</U></I></FONT><FONT STYLE="color: black">.
  Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling
  persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion
  of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act and
  is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by
  the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense
  of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities
  being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent,
  submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed
  in the Securities Act and will </FONT>be <FONT STYLE="color: black">governed by the final adjudication of such issue.</FONT></TD></TR></TABLE>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><B>&nbsp;</B></P>
  
  
  <!-- Field: Page; Sequence: 7; Value: 1 -->
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      <!-- Field: /Page -->
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>&nbsp;</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B><A NAME="poa"></A>SIGNATURES </B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Pursuant to the requirements
  of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
  for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto
  duly authorized, in the City of Cranbury, State of New Jersey, on February 11, 2021.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 10pt Times New Roman, Times, Serif; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify">&nbsp;</TD>
      <TD COLSPAN="2" STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>PARTS
      iD, INC.</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD COLSPAN="2" STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 60%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="width: 4%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">By:</FONT></TD>
      <TD STYLE="border-bottom: Black 1.5pt solid; width: 36%; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/
      Antonino Ciappina</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Antonino Ciappina</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Chief Executive
      Officer</FONT></TD></TR>
  </TABLE>
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"><B>POWER OF ATTORNEY</B></P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">Each person whose signature
  appears below hereby constitutes and appoints Antonino Ciappina and Kailas Agrawal, and each of them acting individually, as his
  or her true and lawful attorneys-in-fact and agents, with full power of each to act alone, with full powers of substitution and
  resubstitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign the Registration Statement
  on Form S-8 filed herewith and any and all amendments to said Registration Statement (including post-effective amendments and any
  related registration statements thereto filed pursuant to the Securities Act of 1933, as amended (the &ldquo;<U>Securities Act</U>&rdquo;),
  and otherwise), and file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities
  and Exchange Commission, granting unto said attorneys-in-fact and agents, with full power of each to act alone, full power and
  authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully for
  all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact
  and agents, or his or her or their substitutes, may lawfully do or cause to be done by virtue hereof.</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 0.5in">Pursuant to the requirements of the Securities
  Act, the Registration Statement on Form S-8 filed herewith has been signed by the following persons in the capacities and on the
  dates indicated.&nbsp;</P>
  
  <P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-indent: 24.5pt">&nbsp;</P>
  
  <TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
      <TD STYLE="width: 39%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Signature</B></FONT></TD>
      <TD STYLE="width: 1%">&nbsp;</TD>
      <TD STYLE="width: 33%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Title</B></FONT></TD>
      <TD STYLE="width: 2%">&nbsp;</TD>
      <TD STYLE="width: 25%; border-bottom: black 1.5pt solid; text-align: center"><FONT STYLE="font-size: 10pt"><B>Date</B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/ Antonino Ciappina</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Chief Executive Officer</I></FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 11, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Antonino Ciappina</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>(Principal Executive Officer)</I></FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/ <FONT STYLE="font-size: 10pt">Kailas
      Agrawal</FONT></FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Chief Financial Officer and Corporate </I></FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 11, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Kailas Agrawal</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Secretary (Principal Financial Officer and
      Principal Accounting Officer)</I></FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/ <FONT STYLE="font-size: 10pt">Prashant
      Pathak</FONT></FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Chairman of the Board of Directors</I></FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 11, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Prashant Pathak</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/ <FONT STYLE="font-size: 10pt">Aditya
      Jha</FONT></FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Director</I></FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 11, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Aditya Jha </FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/ Darryl T.F. McCall</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Director</I></FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 11, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Darryl T.F. McCall</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/ Rahul Petkar</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Director</I></FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 11, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rahul Petkar</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/ Edwin J. Rigaud</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Director</I></FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 11, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Edwin J. Rigaud</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/ Ann M. Schwister</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Director</I></FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 11, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ann M. Schwister</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD STYLE="border-bottom: Black 1.5pt solid"><FONT STYLE="font-family: Times New Roman, Times, Serif">/s/ Richard White</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Director</I></FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">February 11, 2021</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Richard White </FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD>
      <TD><FONT STYLE="font-family: Times New Roman, Times, Serif">&nbsp;</FONT></TD></TR>
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metadata_documents: [{"type": "S-8", "sequence": "1", "filename": "ea135150-s8_partsid.htm", "description": "REGISTRATION STATEMENT", "secsgml_size_bytes": 75646}]
metadata_filer: {"company-data": {"conformed-name": "PARTS iD, Inc.", "cik": "0001698113", "assigned-sic": "7311", "irs-number": "813674868", "state-of-incorporation": "DE", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-252999", "film-number": "21620505"}, "business-address": {"street1": "1308 RACE STREET, SUITE 200", "city": "CINCINNATI", "state": "OH", "zip": "45202", "phone": "513-618-7161"}, "mail-address": {"street1": "1308 RACE STREET, SUITE 200", "city": "CINCINNATI", "state": "OH", "zip": "45202"}, "former-company": {"former-conformed-name": "Legacy Acquisition Corp.", "date-changed": "20170214"}}
text: As filed with the Securities and Exchange
  Commission on February 11, 2021
  Registration No. 333-____________
  UNITED STATES
  SECURITIES AND EXCHANGE COMMISSION
  Washington, D.C. 20549
  FORM S-8
  REGISTRATION STATEMENT
  UNDER THE SECURITIES ACT OF 1933
  PARTS iD, INC.
  (Exact name of registrant as specified
  in its charter)
  Delaware
  81-3674868
  (State or other jurisdiction of
  incorporation or organization)
  (I.R.S. Employer
  Identification No.)
  1 Corporate Drive, Suite C
  Cranbury, New Jersey 08512
  (Address of Principal Executive Offices)
  (Zip Code)
  PARTS iD, Inc. 2020 Equity Incentive
  Plan
  PARTS iD, Inc. 2020 Employee Stock Purchase
  Plan
  (Full titles of the plans)
  Antonino Ciappina
  Chief Executive Officer
  PARTS iD, Inc.
  1 Corporate Drive, Suite C
  Cranbury, New Jersey 08512
  (Name and address of agent for service)
  (866) 909-6699
  (Telephone number, including area
  code, of agent for service)
  Copies to:
  Jonathan R. Zimmerman
  James M. Fischer
  Christine G. Long
  Faegre Drinker Biddle & Reath LLP
  2200 Wells Fargo Center
  90 South Seventh Street
  Minneapolis, Minnesota 55402
  Indicate by check mark whether the registrant
  is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth
  company. See definitions of "large accelerated filer," "accelerated filer," "smaller reporting company,"
  and "emerging growth company" in Rule 12b-2 of the Exchange Act.
  Large accelerated filer
  ☐
  Accelerated filer
  ☒
  Non-accelerated filer
  ☐
  Smaller reporting company
  ☒
  Emerging growth company
  ☒
  If an emerging growth company, indicate
  by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial
  accounting standards provided pursuant to Section 7(a)(2)(B) of the Securities Act. ☐
  CALCULATION OF REGISTRATION FEE
  Title
  of Securities To Be Registered
  Amount
  To Be
  Registered
  (1)
  Proposed
  Maximum
  Offering
  Price
  Per Share
  (2)
  Proposed
  Maximum
  Aggregate
  Offering
  Price
  (2)
  Amount Of
  Registration
  Fee
  (2)
  Class A common stock, $0.0001 par value
  6,948,178 shares
  (3)
  $
  8.74
  $
  60,727,076
  $
  6,625.32
  (1)
  The number of shares of Class A common stock, par value $0.0001 per share ("
  Common Stock
  "), of PARTS iD, Inc. (the "
  registrant
  "), stated above consists of shares of Common Stock reserved under the PARTS iD, Inc. 2020 Equity Incentive Plan (the "
  2020 Plan
  ") and the PARTS iD, Inc. 2020 Employee Stock Purchase Plan (the "
  ESPP
  "). Pursuant to Rule 416(a) under the Securities Act of 1933 (as amended, the "
  Securities Act
  "), the shares of Common Stock being registered hereunder include such indeterminate number of shares as may be issued from time to time with respect to the shares being registered hereunder as a result of stock splits, stock dividends or similar transactions.
  (2)
  Estimated solely for the purpose of calculating the registration fee, in accordance with Rule 457(h)(1) under the Securities Act, on the basis of the price of securities of the same class, as determined in accordance with Rule 457(c) under the Securities Act, using the average of the high and low prices reported by the NYSE American for a share of Common Stock on February 9, 2021, which was $8.74 per share.
  (3)
  The number of shares of Common Stock to be registered under the respective plans are as follows: 2020 Plan—4,904,596; and the ESPP—2,043,582.
  PART I
  INFORMATION REQUIRED IN THE SECTION 10(a)
  PROSPECTUS
  The information called
  for by Part I of Form S-8 is omitted from this Registration Statement on Form S-8 (this "
  Registration Statement
  ")
  in accordance with Rule 428 of the Securities Act of 1933, as amended (the "
  Securities Act
  ") and the instructions
  to Form S-8. In accordance with the rules and regulations of the Securities and Exchange Commission (the "
  SEC
  ")
  and the instructions to Form S-8, such documents are not being filed with the SEC either as part of this Registration Statement
  or as prospectuses or prospectus supplements pursuant to Rule 424. The documents containing the information specified in Part I
  of Form S-8 have been or will be sent or given to participants as specified by Rule 428(b)(1) of the Securities Act.
  PART II
  INFORMATION REQUIRED IN THE REGISTRATION
  STATEMENT
  Item 3. Incorporation of Documents by Reference.
  The following documents filed by PARTS iD,
  Inc. (f/k/a Legacy Acquisition Corp.) (the "
  registrant
  ") with the SEC pursuant to the Securities Exchange Act
  of 1934, as amended (the "
  Exchange Act
  "), are incorporated herein by reference:
  ●
  the registrant's Annual Report on
  Form 10-K
  for the fiscal year ended December 31, 2019 filed with the SEC on February
  27, 2020, as amended by that certain Amendment No. 1 on Form
  10-K/A
  filed with the SEC on November 3, 2020;
  ●
  the registrant's Quarterly Reports on Form 10-Q for the quarterly periods ended
  March 31, 2020
  ;
  June 30, 2020
  ; and
  September 30, 2020
  ; filed with the SEC on May 8, 2020; August 10, 2020; and November 9, 2020; respectively;
  ●
  the registrant's Current Reports on Form 8-K filed with the SEC on each of
  January 22, 2020
  ;
  February 21, 2020
  ;
  March 13, 2020
  , with the amendment filed on
  March 31, 2020
  ;
  March 20, 2020
  (only the second Current Report on Form 8-K filed
  on such date);
  April 21, 2020
  ;
  April 23, 2020
  ;
  May 6, 2020
  ;
  May 19, 2020
  (both
  Current Reports on Form 8-K
  filed on such date);
  July 22, 2020
  ;
  September 4, 2020
  ;
  September 22, 2020
  ;
  October 5, 2020
  (only the first Current Report on Form 8-K filed on such
  date);
  November 17, 2020
  ;
  November 20, 2020
  (both
  Current Reports on Form 8-K
  filed on such date);
  November 27, 2020
  ; and
  December 23, 2020
  (other than information contained in any such Current Report on Form 8-K that is "furnished" but not
  "filed" for purposes of the Exchange Act); and
  ●
  the description of Class A common stock, par value $0.0001 per share, contained in the registrant's Registration Statement
  on Form
  8-A
  (File No. 001-38296) filed with the SEC on November 23, 2020 under Section 12(b) of the Exchange Act, including any
  amendments or reports filed for the purpose of updating such description.
  All documents filed by the registrant pursuant
  to Section 13(a), 13(c), 14 or 15(d) of the Exchange Act subsequent to the filing of this Registration Statement and prior to the
  filing of a post-effective amendment which indicates that all securities offered hereby have been sold or which deregisters all
  securities then remaining unsold, shall be deemed to be incorporated by reference into this Registration Statement and to be a
  part hereof from the date of filing such documents, except as to specific sections of such documents as set forth therein. Any
  statement contained in a document incorporated or deemed to be incorporated by reference herein shall be deemed to be modified
  or superseded for purposes of this Registration Statement to the extent that a statement contained in any subsequently filed document
  which also is deemed to be incorporated by reference herein modifies or supersedes such statement.
  Item 4. Description of Securities.
  Not applicable.
  Item 5. Interests of Named Experts and Counsel.
  Not applicable.
  II-
  1
  Item 6. Indemnification of Directors and Officers.
  Section 145 of the General Corporation Law
  of the State of Delaware (the "
  DGCL
  ") provides, generally, that a corporation shall have the power to indemnify
  any person who was or is a party or is threatened to be made a party to any threatened, pending or completed action, suit or proceeding
  (except actions by or in the right of the corporation) by reason of the fact that such person is or was a director, officer, employee
  or agent of the corporation against all expenses, judgments, fines and amounts paid in settlement actually and reasonably incurred
  by such person in connection with such action, suit or proceeding if such person acted in good faith and in a manner such person
  reasonably believed to be in or not opposed to the best interests of the corporation and, with respect to any criminal action or
  proceeding, had no reasonable cause to believe his or her conduct was unlawful. A corporation may similarly indemnify such person
  for expenses actually and reasonably incurred by such person in connection with the defense or settlement of any action or suit
  by or in the right of the corporation, provided that such person acted in good faith and in a manner he or she reasonably believed
  to be in or not opposed to the best interests of the corporation, and, in the case of claims, issues and matters as to which such
  person shall have been adjudged liable to the corporation, provided that a court shall have determined, upon application, that,
  despite the adjudication of liability but in view of all of the circumstances of the case, such person is fairly and reasonably
  entitled to indemnity for such expenses which such court shall deem proper.
  Section 102(b)(7) of
  the DGCL provides, generally, that a corporation's certificate of incorporation may contain a provision eliminating or limiting
  the personal liability of a director to the corporation or its shareholders for monetary damages for breach of fiduciary duty as
  a director, provided that such provision may not eliminate or limit the liability of a director (i) for any breach of the
  director's duty of loyalty to the corporation or its shareholders, (ii) for acts or omissions not in good faith or which
  involve intentional misconduct or a knowing violation of law, (iii) under Section 174 of the DGCL, or (iv) for any
  transaction from which the director derived an improper personal benefit. No such provision may eliminate or limit the liability
  of a director for any act or omission occurring prior to the date when such provision became effective.
  The registrant's
  Second Amended and Restated Certificate of Incorporation (the "
  Certificate of Incorporation
  ") and Amended and
  Restated Bylaws provide that the registrant shall, to the fullest extent permitted by applicable law, as amended, which includes
  Section 145 of the DGCL, as amended, (i) indemnify and hold harmless each person who is or was made a party or is threatened to
  be made a party to or is otherwise involved in any threatened, pending or completed action, suit or proceeding, whether civil,
  criminal, administrative or investigative (a "
  Proceeding
  ") by reason of the fact that he or she is or was a
  director or officer of the registrant or, while a director or officer of the registrant, is or was serving at the request of the
  registrant as a director, officer, employee or agent of another corporation or of a partnership, joint venture, trust, other enterprise
  or nonprofit entity, including service with respect to an employee benefit plan,
  against all liability and loss suffered
  and expenses (including, without limitation, attorneys' fees, judgments, fines, ERISA excise taxes and penalties and amounts
  paid in settlement) reasonably incurred by such indemnitee in connection with such Proceeding; and (ii) pay the expenses (including
  attorneys' fees) incurred by an indemnitee in defending or otherwise participating in any proceeding in advance of its final
  disposition, provided that any payments in advance of the final disposition of the Proceeding shall be made only upon the registrant's
  receipt of a certain undertaking by the person indemnified to repay all amounts advanced if such person is determined not to be
  entitled to such indemnification.
  The Certificate of Incorporation also provides
  that a director of the registrant shall not be personally liable to the registrant or its stockholders for monetary damages for
  breach of fiduciary duty as a director, except to the extent such exemption from liability or limitation is not permitted under
  the DGCL, as amended, unless a director violated its duty of loyalty to the registrant or its stockholders, acted in bad faith,
  knowingly or intentionally violated the law, authorized unlawful payments of dividends, unlawful stock purchases or unlawful redemptions,
  or derived improper personal benefit from his or her actions as a director.
  The registrant maintains a general liability
  insurance policy which covers certain liabilities of the registrant's directors and officers arising out of claims based
  on acts or omissions in their capacities as directors and officers.
  The registrant has entered into indemnification
  agreements (the "
  Indemnification Agreements
  ") with each of its officers and directors. Each Indemnification
  Agreement provides for indemnification by the registrant of certain expenses, judgments, liabilities, settlement amounts and costs
  and the advancement of certain expenses, each to the fullest extent not prohibited by applicable law, relating to claims, suits
  or proceedings arising from the director's or officer's service to the registrant.
  Item 7. Exemption from Registration Claimed.
  Not applicable.
  II-
  2
  Item 8. Exhibits.
  Exhibit No.
  Description
  4.1
  Second Amended and Restated Certificate of Incorporation, dated November 20, 2020, incorporated by reference to Exhibit 3.1 to the registrant's Registration Statement on Form 8-A filed on November 23, 2020.
  4.2
  Amended and Restated Bylaws of the registrant, effective November 20, 2020, incorporated by reference to Exhibit 3.2 to the registrant's Registration Statement on Form 8-A filed on November 23, 2020.
  4.3
  PARTS iD, Inc. 2020 Equity Incentive Plan, incorporated by reference to Annex E to the registrant's Information Statement on Schedule 14C filed on October 30, 2020.
  4.4
  PARTS iD, Inc. 2020 Employee Stock Purchase Plan, incorporated by reference to Annex F to the registrant's Information Statement on Schedule 14C filed on October 30, 2020.
  4.5
  Form of Option Agreement under the PARTS iD, Inc. 2020 Equity Incentive Plan, incorporated by reference to Exhibit 10.4 to the registrant's Current Report on Form 8-K filed on November 27, 2020.
  4.6
  Form of Restricted Stock Unit Agreement under the PARTS iD, Inc. 2020 Equity Incentive Plan, incorporated by reference to Exhibit 10.5 to the registrant's Current Report on Form 8-K filed on November 27, 2020.
  5.1*
  Opinion of Faegre Drinker Biddle & Reath LLP.
  23.1*
  Consent of Faegre Drinker Biddle & Reath LLP (included in Exhibit 5.1).
  23.2*
  Consent of WithumSmith+Brown, PC, independent registered public accounting firm.
  23.3*
  Consent of UHY LLP, independent registered public accounting firm.
  24.1*
  Power of Attorney (included on the signature page to this Registration Statement).
  *
  Filed herewith
  Item 9. Undertakings.
  1.
  Item 512(a) of Regulation S-K
  . The undersigned registrant hereby undertakes:
  (1)
  To
  file, during any period in which offers or sales are being made, a post-effective amendment to this registration statement:
  (i) To
  include any prospectus required by Section 10(a)(3) of the Securities Act;
  (ii) To
  reflect in the prospectus any facts or events arising after the effective date of the registration statement (or the most recent
  post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change in the information set
  forth in the registration statement; and
  II-
  3
  (iii) To
  include any material information with respect to the plan of distribution not previously disclosed in the registration statement
  or any material change to such information in the registration statement;
  provided,
  however,
  that paragraphs (1)(i) and (ii) do not apply if the information required to be included in a post-effective
  amendment by those paragraphs is contained in reports filed with or furnished to the SEC by the registrant pursuant to Section 13
  or Section 15(d) of the Exchange Act that are incorporated by reference in the registration statement.
  (2) That,
  for the purpose of determining any liability under the Securities Act, each such post-effective amendment shall be deemed to be
  a new registration statement relating to the securities offered therein, and the offering of such securities at that time shall
  be deemed to be the initial
  bona fide
  offering thereof.
  (3) To
  remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the
  termination of the offering.
  2.
  Item 512(b) of Regulation S-K
  .
  The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act, each filing
  of the registrant's annual report pursuant to Section 13(a) or Section 15(d) of the Exchange Act that is incorporated
  by reference in the registration statement shall be deemed to be a new registration statement relating to the securities offered
  therein, and the offering of such securities at
  that
  time shall be deemed to be the initial
  bona fide
  offering thereof.
  3.
  Item 512(h) of Regulation S-K
  .
  Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors, officers and controlling
  persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised that in the opinion
  of the Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act and
  is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by
  the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense
  of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities
  being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent,
  submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed
  in the Securities Act and will
  be
  governed by the final adjudication of such issue.
  II-
  4
  SIGNATURES
  Pursuant to the requirements
  of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements
  for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto
  duly authorized, in the City of Cranbury, State of New Jersey, on February 11, 2021.
  PARTS
      iD, INC.
  By:
  /s/
      Antonino Ciappina
  Antonino Ciappina
  Chief Executive
      Officer
  POWER OF ATTORNEY
  Each person whose signature
  appears below hereby constitutes and appoints Antonino Ciappina and Kailas Agrawal, and each of them acting individually, as his
  or her true and lawful attorneys-in-fact and agents, with full power of each to act alone, with full powers of substitution and
  resubstitution, for him or her and in his or her name, place and stead, in any and all capacities, to sign the Registration Statement
  on Form S-8 filed herewith and any and all amendments to said Registration Statement (including post-effective amendments and any
  related registration statements thereto filed pursuant to the Securities Act of 1933, as amended (the "
  Securities Act
  "),
  and otherwise), and file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities
  and Exchange Commission, granting unto said attorneys-in-fact and agents, with full power of each to act alone, full power and
  authority to do and perform each and every act and thing requisite and necessary to be done in connection therewith, as fully for
  all intents and purposes as he or she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact
  and agents, or his or her or their substitutes, may lawfully do or cause to be done by virtue hereof.
  Pursuant to the requirements of the Securities
  Act, the Registration Statement on Form S-8 filed herewith has been signed by the following persons in the capacities and on the
  dates indicated.
  Signature
  Title
  Date
  /s/ Antonino Ciappina
  Chief Executive Officer
  February 11, 2021
  Antonino Ciappina
  (Principal Executive Officer)
  /s/
  Kailas
      Agrawal
  Chief Financial Officer and Corporate
  February 11, 2021
  Kailas Agrawal
  Secretary (Principal Financial Officer and
      Principal Accounting Officer)
  /s/
  Prashant
      Pathak
  Chairman of the Board of Directors
  February 11, 2021
  Prashant Pathak
  /s/
  Aditya
      Jha
  Director
  February 11, 2021
  Aditya Jha
  /s/ Darryl T.F. McCall
  Director
  February 11, 2021
  Darryl T.F. McCall
  /s/ Rahul Petkar
  Director
  February 11, 2021
  Rahul Petkar
  /s/ Edwin J. Rigaud
  Director
  February 11, 2021
  Edwin J. Rigaud
  /s/ Ann M. Schwister
  Director
  February 11, 2021
  Ann M. Schwister
  /s/ Richard White
  Director
  February 11, 2021
  Richard White
  II-5