SEC Comment Letter for Hall of Fame Resort & Entertainment Co (HOFV, HOFVW) (CIK 0001708176) — Sep 9, 2021
Hall of Fame Resort & Entertainment Co (HOFV, HOFVW) (CIK 0001708176)
Date: Sept. 9, 2021 · CIK: 0001708176 · Accession: 0000000000-21-010977
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File numbers found in text: 333-259242
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United States securities and exchange commission logo
September 9, 2021
Michael Crawford
Chief Executive Officer
Hall of Fame Resort & Entertainment Co.
2626 Fulton Drive NW
Canton, OH 44718
Re:Hall of Fame Resort & Entertainment Co.
Registration Statement on Form S-3
Filed September 1, 2021
File No. 333-259242
Dear Mr. Crawford:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Jennifer López at 202-551-3792 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services