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Correspondence 0001213900-24-072964 from Signing Day Sports, Inc. (SGN) (CIK 0001898474) (SGN)

Signing Day Sports, Inc. (SGN) (CIK 0001898474)
Date: Aug. 27, 2024 · CIK: 0001898474 · Accession: 0001213900-24-072964

AI Filing Summary & Sentiment

File numbers found in text: 333-281322

Date
August 27, 2024
Author
By
Form
CORRESP
Company
Signing Day Sports, Inc. (SGN) (CIK 0001898474)

Letter

Attn: Mitchell Austin Re: Signing Day Sports, Inc. Registration Statement on Form S-1 File No. 333-281322

Dear Mitchell 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 Thursday, August 29, 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.

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CORRESP
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Signing Day Sports, Inc.

8355 East Hartford Rd., Suite 100

Scottsdale, AZ 85255

August 27, 2024

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attn: Mitchell Austin

Re: Signing Day Sports, Inc.

Registration Statement on Form S-1

File No. 333-281322

Dear Mitchell 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 Thursday, August 29, 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 Nelson

    Daniel Nelson

    Chief Executive Officer

cc:  Louis A. Bevilacqua, Esq.