Correspondence 0001213900-23-085349 from Signing Day Sports, Inc. (SGN) (CIK 0001898474) (SGN)
Signing Day Sports, Inc. (SGN) (CIK 0001898474)
Date: Nov. 9, 2023 · CIK: 0001898474 · Accession: 0001213900-23-085349
AI Filing Summary & Sentiment
File numbers found in text: 333-271951
Letter
VIA EDGAR Division of Corporation Finance Office of Technology Matthew Crispino Re: Signing Day Sports, Inc. Registration Statement on Form S-1 File No. 333-271951
Dear Ms. Gibbs-Tabler and Mr. Crispino:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Signing Day Sports, Inc. (the “Company”) respectfully requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) and declare such Registration Statement effective at 5:00 p.m., Eastern Standard Time, on Monday, November 13, 2023, or as soon thereafter as practicable.
Under separate cover, you will receive today a letter from the representative of the underwriters of the proposed offering joining in the Company’s request for acceleration of the effectiveness of the Registration Statement.
It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Louis A. Bevilacqua of Bevilacqua PLLC at (202) 869-0888, ext. 100.
Very truly yours,
Signing Day Sports, Inc.
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SIGNING
DAY SPORTS, INC.
8355
East Hartford Rd., Suite 100
Scottsdale,
AZ 85255
November
9, 2023
VIA
EDGAR
U.S.
Securities and Exchange Commission
Division of Corporation Finance
Office
of Technology
100
F Street, N.E.
Washington, DC. 20549
Attn: Charli
Gibbs-Tabler
Matthew
Crispino
Re: Signing
Day Sports, Inc.
Registration Statement on Form S-1
File No. 333-271951
Dear
Ms. Gibbs-Tabler and Mr. Crispino:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Signing Day Sports, Inc. (the “Company”)
respectfully requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement
on Form S-1 (the “Registration Statement”) and declare such Registration Statement effective at 5:00 p.m., Eastern Standard
Time, on Monday, November 13, 2023, or as soon thereafter as practicable.
Under
separate cover, you will receive today a letter from the representative of the underwriters of the proposed offering joining in the Company’s
request for acceleration of the effectiveness of the Registration Statement.
It
would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Louis A. Bevilacqua of Bevilacqua
PLLC at (202) 869-0888, ext. 100.
Very truly yours,
Signing Day Sports, Inc.
By:
/s/ Daniel
D. Nelson
Daniel D. Nelson
Chief Executive Officer
cc: Louis
A. Bevilacqua, Esq.