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
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CORRESP
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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