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SEC Company Response from 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: 0001213900-21-047238

AI Filing Summary & Sentiment

File numbers found in text: 333-259242

Date
September 9, 2021
Author
By
Form
CORRESP
Company
Hall of Fame Resort & Entertainment Co (HOFV, HOFVW) (CIK 0001708176)

Letter

Hall of Fame Resort & Entertainment Company

2626 Fulton Drive NW

Canton, OH 44718

September 9, 2021

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Jennifer López

Re: Hall of Fame Resort & Entertainment Company

Registration Statement on Form S-3 (File No. 333-259242)

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-3 (File No. 333-259242) be accelerated so that it will be declared effective under the Securities Act at 9:00 a.m., Eastern Time, on Tuesday, September 14, 2021 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
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filename1.htm

Hall of Fame Resort & Entertainment Company

2626 Fulton Drive NW

Canton, OH 44718

September 9, 2021

Via EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Jennifer López

 Re: Hall of Fame Resort & Entertainment Company

  Registration Statement on Form S-3 (File No. 333-259242)

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-3 (File
No. 333-259242) be accelerated so that it will be declared effective under the Securities Act at 9:00 a.m., Eastern Time, on
Tuesday, September 14, 2021 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