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SEC Company Response from Hall of Fame Resort & Entertainment Co (HOFV, HOFVW) (CIK 0001708176) — Jun 22, 2021

Hall of Fame Resort & Entertainment Co (HOFV, HOFVW) (CIK 0001708176)
Date: June 22, 2021 · CIK: 0001708176 · Accession: 0001213900-21-033573

AI Filing Summary & Sentiment

File numbers found in text: 333-256618

Date
June 22, 2021
Author
By: /s/
Form
CORRESP
Company
Hall of Fame Resort & Entertainment Co (HOFV, HOFVW) (CIK 0001708176)

Letter

Hall of Fame Resort & Entertainment Company

Fulton Drive NW

Canton, OH 44718

June 22, 2021

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

F. Street, N.E.

Washington, D.C. 20549

Attention: Katherine Bagley

Re: Hall of Fame Resort & Entertainment Company

Registration Statement on Form S-1 (File No. 333-256618)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Hall of Fame Resort & Entertainment Company, a Delaware corporation (the “Registrant”), hereby requests that the effective date for the above-referenced Registration Statement on Form S-1 (File No. 333-256618) be accelerated so that it will be declared effective under the Securities Act at 5:30 p.m., Eastern Standard Time, on Thursday, June 24, or as soon thereafter as possible.

Please contact Steve Patterson of Hunton Andrews Kurth LLP, the Registrant’s legal counsel, at (202) 419-2101 with any questions or comments. In addition, please notify Mr. Patterson via telephone when this request for acceleration has been granted.

Thank you for your assistance in this matter.

Sincerely,
Hall of Fame Resort & Entertainment Company

Show Raw Text
CORRESP
1
filename1.htm

Hall
of Fame Resort & Entertainment Company

2626
Fulton Drive NW

Canton,
OH 44718

June
22, 2021

Via
EDGAR

U.S.
Securities and Exchange Commission

Division
of Corporation Finance

100
F. Street, N.E.

Washington,
D.C. 20549

Attention:
	Katherine Bagley

Re: Hall
of Fame Resort & Entertainment Company

  Registration
Statement on Form S-1 (File No. 333-256618)

Ladies
and Gentlemen:

Pursuant
to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Hall of Fame Resort & Entertainment
Company, a Delaware corporation (the “Registrant”), hereby requests that the effective date for the above-referenced Registration
Statement on Form S-1 (File No. 333-256618) be accelerated so that it will be declared effective under the Securities Act at 5:30 p.m.,
Eastern Standard Time, on Thursday, June 24, or as soon thereafter as possible.

Please
contact Steve Patterson of Hunton Andrews Kurth LLP, the Registrant’s legal counsel, at (202) 419-2101 with any questions or comments.
In addition, please notify Mr. Patterson via telephone when this request for acceleration has been granted.

Thank
you for your assistance in this matter.

Sincerely,

Hall of Fame Resort & Entertainment Company

By: /s/
                                            Jason Krom

  Jason
Krom

  Chief
Financial Officer