Correspondence 0001213900-24-012381 from Signing Day Sports, Inc. (SGN) (CIK 0001898474) (SGN)
Signing Day Sports, Inc. (SGN) (CIK 0001898474)
Date: Feb. 12, 2024 · CIK: 0001898474 · Accession: 0001213900-24-012381
AI Filing Summary & Sentiment
File numbers found in text: 333-276717
Letter
Mitchell Austin Re: Signing Day Sports, Inc. Registration Statement on Form S-1 File No. 333-276717
Dear Ms. Wilson and Mr. Austin:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Signing Day Sports, Inc. hereby 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 the Registration Statement effective at 5:00 p.m. (Eastern Time) on Wednesday, February 14, 2024, or as soon thereafter as practicable.
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.
Respectfully,
Signing Day Sports, Inc.
Show Raw Text
CORRESP 1 filename1.htm Signing Day Sports, Inc. 8355 East Hartford Rd., Suite 100 Scottsdale, AZ 85255 February 12, 2024 U.S. Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Attn: Charli Wilson Mitchell Austin Re: Signing Day Sports, Inc. Registration Statement on Form S-1 File No. 333-276717 Dear Ms. Wilson and Mr. Austin: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Signing Day Sports, Inc. hereby 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 the Registration Statement effective at 5:00 p.m. (Eastern Time) on Wednesday, February 14, 2024, or as soon thereafter as practicable. 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. Respectfully, Signing Day Sports, Inc. By: /s/ Daniel D. Nelson Daniel D. Nelson Chief Executive Officer cc: Louis A. Bevilacqua, Esq.