SEC Comment Letter 0000000000-24-009271 to Signing Day Sports, Inc. (SGN) (CIK 0001898474) (SGN)
Signing Day Sports, Inc. (SGN) (CIK 0001898474)
Date: Aug. 13, 2024 · CIK: 0001898474 · Accession: 0000000000-24-009271
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File numbers found in text: 333-281322
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August 13, 2024
Daniel 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 August 7, 2024
File No. 333-281322
Dear Daniel 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 Mitchell Austin at 202-551-3574 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:Joseph J. Kaufman