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CORRESP Filing

Worksport Ltd
Date: Jan. 26, 2026 · CIK: 0001096275 · Accession: 0001493152-26-003552

Offering / Registration Process

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File numbers found in text: 333-292823

Date
Jan. 26, 2026
Author
Chief
Form
CORRESP
Company
Worksport Ltd

Letter

WORKSPORT LTD.

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

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.

Show Raw Text
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