SecProbe.io

CORRESP
1
filename1.htm

Boustead
Securities, LLC

6 Venture, Suite 265

Irvine,
CA 92618

November
13, 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
connection with the previous request in accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933,
as amended (the “Act”), of the undersigned 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, the following supplemental information
is supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933:

    (i)
    Date of preliminary prospectus: October 24, 2023

    (ii)
    Dates of distribution: November 6, 2023 to present

    (iii)
    Number of prospective underwriters and dealers to whom the preliminary
    prospectus was furnished: 4

    (iv)
    Number of prospectuses so distributed: 525

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.

The
undersigned confirms that it will not execute the underwriting agreement or confirm sales of the registered securities until it receives
a “no objection letter” from the Financial Industry Regulatory Authority, Inc.

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