Correspondence 0001640334-22-002716 from MAJOR LEAGUE FOOTBALL INC (MLFB) (CIK 0001308569)
MAJOR LEAGUE FOOTBALL INC (MLFB) (CIK 0001308569)
Date: Dec. 27, 2022 · CIK: 0001308569 · Accession: 0001640334-22-002716
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File numbers found in text: 333-267598
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CORRESP 1 filename1.htm mlfb_corresp.htm MAJOR LEAGUE FOOTBALL, INC. 15515 Lemon Fish Drive Lakewood Ranch, Florida 34202 December 27, 2022 Office of Trade & Services Division of Corporation Finance U.S. Securities and Exchange Commission 100 F Street, NE Washington, DC 20549 Attention: Taylor Beech Re: Major League Football, Inc. Registration Statement on Form S-1 File No. 333-267598 Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Major League Football, Inc. (the “Company”) respectfully requests that the Securities and Exchange Commission take such action as may be necessary and proper in order that the Registration Statement on Form S-1 (Registration No. 333-267598) (the “Registration Statement”), be declared effective at 3:00 p.m. (Washington, D.C. time), on December 28, 2022, or as soon thereafter as practicable. Please call Eric Newlan at (940) 367-6154 to provide notice of the effectiveness of the Registration Statement. Respectfully submitted, /s/ Frank Murtha Frank Murtha President and CEO