Correspondence 0001213900-23-085336 from Signing Day Sports, Inc. (SGN) (CIK 0001898474) (SGN)

Signing Day Sports, Inc. (SGN) (CIK 0001898474)
Date: Nov. 9, 2023 · CIK: 0001898474 · Accession: 0001213900-23-085336

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AI Filing Summary & Sentiment

File numbers found in text: 333-271951

Date

November 9, 2023

Author

As representative of the underwriters

Form

CORRESP

Company

Signing Day Sports, Inc. (SGN) (CIK 0001898474)

Letter

VIA EDGAR Division of Corporation Finance Office of Technology Attention: Charli Gibbs-Tabler Matthew Crispino Re: Signing Day Sports, Inc. (the “Company”) Registration Statement on Form S-1 File No. 333-271951 (the “Registration Statement”)

Dear Ms. Gibbs-Tabler and Mr. Crispino:

Reference is made to our letter, dated November 7, 2023, in which we requested acceleration of the effective date of the above referenced Registration Statement to 5:00 p.m., Eastern Time, on November 9, 2023. We are no longer requesting that such Registration Statement be declared effective at such time, and we hereby formally, and with immediate effect, withdraw our request for acceleration of the effective date.

[Signature page follows]

Very truly yours,
As representative of the underwriters

Show Raw Text

CORRESP
1
filename1.htm

Boustead Securities, LLC

6 Venture, Suite 265

Irvine, CA 92618

November 9, 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:  Charli Gibbs-Tabler

 Matthew Crispino

 Re: Signing Day Sports, Inc. (the “Company”)

    Registration Statement on Form
S-1

    File No. 333-271951 (the “Registration Statement”)

Dear Ms. Gibbs-Tabler and Mr. Crispino:

Reference is
made to our letter, dated November 7, 2023, in which we requested acceleration of the effective date of the above referenced Registration
Statement to 5:00 p.m., Eastern Time, on November 9, 2023. We are no longer requesting that such Registration Statement be declared effective
at such time, and we hereby formally, and with immediate effect, withdraw our request for acceleration of the effective date.

[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

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