SEC Company Response from Hall of Fame Resort & Entertainment Co (HOFV, HOFVW) (CIK 0001708176) — Aug 24, 2022
Hall of Fame Resort & Entertainment Co (HOFV, HOFVW) (CIK 0001708176)
Date: Aug. 24, 2022 · CIK: 0001708176 · Accession: 0001213900-22-050767
AI Filing Summary & Sentiment
File numbers found in text: 333-266750
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CORRESP 1 filename1.htm Hall of Fame Resort & Entertainment Company 2626 Fulton Drive NW Canton, OH 44718 August 24, 2022 Via EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Attention: Janice Adeloye Re: Hall of Fame Resort & Entertainment Company Registration Statement on Form S-3 (File No. 333-266750) 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. 333-266750) be accelerated so that it will be declared effective under the Securities Act at 4:30 p.m., Eastern Time, on Friday, August 26, 2022, 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/ Benjamin Lee Benjamin Lee Chief Financial Officer