SEC Comment Letter 0000000000-24-008005 to Signing Day Sports, Inc. (SGN) (CIK 0001898474) (SGN)
Signing Day Sports, Inc. (SGN) (CIK 0001898474)
Date: July 15, 2024 · CIK: 0001898474 · Accession: 0000000000-24-008005
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File numbers found in text: 333-280700
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July 15, 2024
Daniel Nelson
Chief Executive Officer
Signing Day Sports, Inc.
8355 East Hartford Road, Suite 100
Scottsdale, AZ 85255
Re:Signing Day Sports, Inc.
Registration Statement on Form S-1
Filed July 5, 2024
File No. 333-280700
Dear Daniel Nelson:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rule 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 Marion Graham at 202-551-6521 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:Louis Bevilacqua