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
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File numbers found in text: 333-281322
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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.