SEC Comment Letter 0000000000-24-001231 to Signing Day Sports, Inc. (SGN) (CIK 0001898474) (SGN)
Signing Day Sports, Inc. (SGN) (CIK 0001898474)
Date: Jan. 31, 2024 · CIK: 0001898474 · Accession: 0000000000-24-001231
AI Filing Summary & Sentiment
File numbers found in text: 333-276717
Letter
United States securities and exchange commission logo January 31, 2024 Daniel D. Nelson Chief Executive Officer Signing Day Sports, Inc. 8355 East Hartford Rd., Suite 100 Scottsdale, AZ 85255 Re:Signing Day Sports, Inc. Registration Statement on Form S-1 Filed January 26, 2024 File No. 333-276717 Dear Daniel D. Nelson: 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 Charli Wilson at 202-551-6388 or Mitchell Austin at 202-551-3574 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Louis Bevilacqua
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United States securities and exchange commission logo
January 31, 2024
Daniel D. Nelson
Chief Executive Officer
Signing Day Sports, Inc.
8355 East Hartford Rd., Suite 100
Scottsdale, AZ 85255
Re:Signing Day Sports, Inc.
Registration Statement on Form S-1
Filed January 26, 2024
File No. 333-276717
Dear Daniel D. Nelson:
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 Charli Wilson at 202-551-6388 or Mitchell Austin at 202-551-3574 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Louis Bevilacqua