Correspondence 0001213900-24-105195 from Signing Day Sports, Inc. (SGN) (CIK 0001898474) (SGN)
Signing Day Sports, Inc. (SGN) (CIK 0001898474)
Date: Dec. 3, 2024 · CIK: 0001898474 · Accession: 0001213900-24-105195
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File numbers found in text: 333-283559
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CORRESP
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Signing Day Sports, Inc.
8355 East Hartford Rd., Suite 100
Scottsdale, AZ 85255
December 3, 2024
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Attn: Jeff Kauten
Re:
Signing Day Sports, Inc.
Registration Statement on Form S-3
File No. 333-283559
Dear Jeff Kauten:
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-3 (the “Registration Statement”) and declare the
Registration Statement effective at 5:00 p.m. (Eastern Time) on Thursday, December 5, 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.