CORRESP Filing
Worksport Ltd
Date: Jan. 26, 2026 · CIK: 0001096275 · Accession: 0001493152-26-003552
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File numbers found in text: 333-292823
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CORRESP 1 filename1.htm WORKSPORT LTD. 2500 N America Dr West Seneca, New York 14224 (888) 554-8789 January 26, 2026 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Office of Manufacturing 100 F. Street, N.E. Washington, D.C. 20549 Attention: Mr. Eranga Dias Re: Worksport Ltd. Registration Statement on Form S-3 File No. 333-292823 Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that it will be declared effective at 4:00 p.m., Eastern Time on Wednesday, January 28, 2026 , or as soon thereafter as practicable. Kindly contact Philip Magri, Esq. of Sichenzia Ross Ference Carmel LLP at (646) 668-6534, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter. Very truly yours, WORKSPORT LTD. By: /s/ Steven Rossi Steven Rossi Chief Executive Officer