SEC Comment Letter for Hall of Fame Resort & Entertainment Co (HOFV, HOFVW) (CIK 0001708176) — Aug 16, 2022
Hall of Fame Resort & Entertainment Co (HOFV, HOFVW) (CIK 0001708176)
Date: Aug. 16, 2022 · CIK: 0001708176 · Accession: 0000000000-22-008736
AI Filing Summary & Sentiment
File numbers found in text: 333-266750
Letter
United States securities and exchange commission logo August 16, 2022 Tara Charnes General Counsel 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 on August 10, 2022 File No. 333-266750 Dear Tara Charnes: 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 Janice Adeloye at 202-551-3034 or Cara Wirth at 202-551-7127 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
August 16, 2022
Tara Charnes
General Counsel
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 on August 10, 2022
File No. 333-266750
Dear Tara Charnes:
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 Janice Adeloye at 202-551-3034 or Cara Wirth at 202-551-7127 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services