Correspondence 0001213900-23-084190 from Signing Day Sports, Inc. (SGN) (CIK 0001898474) (SGN)
Signing Day Sports, Inc. (SGN) (CIK 0001898474)
Date: Nov. 7, 2023 · CIK: 0001898474 · Accession: 0001213900-23-084190
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File numbers found in text: 333-271951
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CORRESP
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Boustead Securities, LLC
6 Venture,
Suite 265
Irvine, CA 92618
November 7, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
Attention:
Lauren Pierce
Matthew Crispino
Re:
Signing Day Sports, Inc. (the “Company”)
Registration Statement on Form S-1
File No. 333-271951 (the “Registration Statement”)
Dear Ms. Pierce and Mr. Crispino:
In
accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, (the “Act”),
we hereby join the Company’s request for acceleration of the above- referenced Registration Statement, requesting effectiveness
for 5:00 p.m., Eastern Time on Thursday, November 9, 2023, or as soon thereafter as practicable.
Pursuant to
Rule 460 under the Act, we wish to advise you that the underwriters have distributed as many copies of the Preliminary Prospectus dated
October 24, 2023 to underwriters, dealers, institutions and others as appears to be reasonable to secure adequate distribution of the
Preliminary Prospectus.
The undersigned,
as the representative of the several underwriters, represents that the several underwriters have and will comply with the requirements
of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
Please contact
Craig D. Linder, Esq. of Anthony L.G., PLLC, counsel of the representative of the underwriters, at 561-514-0936 to provide notice of effectiveness,
or if you have any questions or concerns regarding the foregoing. We appreciate your assistance in this matter.
[Signature page follows]
Very truly yours,
As representative of the underwriters
Boustead Securities, LLC
By:
/s/ Keith Moore
Name:
Keith Moore
Title:
Chief Executive Officer