Correspondence 0001213900-23-085350 from Signing Day Sports, Inc. (SGN) (CIK 0001898474) (SGN)
Signing Day Sports, Inc. (SGN) (CIK 0001898474)
Date: Nov. 9, 2023 · CIK: 0001898474 · Accession: 0001213900-23-085350
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File numbers found in text: 333-271951
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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:
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 Monday, November 13, 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