The song "Where Has The Time Gone" by Jacob Bryant talks about reminiscing the past and wanting to relive those moments again with someone special. The singer reminisces about his past with a girl and talks about wanting to relive those moments by going on a trip, drinking beer, and listening to music, just like old times. He reflects on how time has flown by and how he misses those moments spent with the girl. However, he wants to make the best of the present and create new memories with the girl. The song talks about the universal idea of time flying by and cherishing the moments spent with loved ones. Overall, the song carries a message of nostalgia, wanting to relive the past, and cherishing the present. It's a poignant reminder that time is fleeting and we need to make the most of it by creating memories that will last a lifetime.