SEC Company Response from Signing Day Sports, Inc. (CIK 0001898474) (SGN) — Sep 30, 2025

Signing Day Sports, Inc. (CIK 0001898474)
Date: Sept. 30, 2025 · CIK: 0001898474 · Accession: 0001213900-25-093693

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AI Filing Summary & Sentiment

File numbers found in text: 333-289965

Date

September 30, 2025

Author

Form

CORRESP

Company

Signing Day Sports, Inc. (CIK 0001898474)

Letter

Signing Day Sports, Inc.

8355 East Hartford Rd., Suite 100

Scottsdale, AZ 85255

September 30, 2025

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Attn: Mariam Mansaray

Matthew Derby

Re: Signing Day Sports, Inc.

Registration Statement on Form S-1 (File No. 333-289965)

Ladies and Gentlemen,

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 Tuesday, September 30, 2025, 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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filename1.htm

Signing Day Sports, Inc.

8355 East Hartford Rd., Suite 100

Scottsdale, AZ 85255

September 30, 2025

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

    Attn:
    Mariam Mansaray

    Matthew Derby

    Re:
    Signing Day Sports, Inc.

    Registration Statement on Form S-1 (File No. 333-289965)

Ladies and Gentlemen,

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 Tuesday, September 30, 2025, 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.

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