SEC Company Response from Signing Day Sports, Inc. (CIK 0001898474) (SGN) — Jan 5, 2026
Signing Day Sports, Inc. (CIK 0001898474)
Date: Jan. 5, 2026 · CIK: 0001898474 · Accession: 0001213900-26-000748
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Reasoning
File numbers found in text: 333-292569
Letter
Re: Signing Day Sports, Inc.
Signing Day Sports, Inc.
8355 East Hartford Rd., Suite 100
Scottsdale, AZ 85255
January 5, 2026
Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549
Attn: Jan Woo
Registration Statement on Form S-1 (File No. 333-292569)
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 9:00 a.m. (Eastern Time) on Wednesday, January 7, 2026, or as soon thereafter as practicable.
Under separate cover, you will receive today a letter from the representative of the underwriters of the proposed offering joining in the Company's request for acceleration of the effectiveness of the Registration Statement.
It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Joseph J. Kaufman of Bevilacqua PLLC at (202) 869-0888, ext. 113.
Respectfully,
Signing Day Sports, Inc.
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CORRESP 1 filename1.htm Signing Day Sports, Inc. 8355 East Hartford Rd., Suite 100 Scottsdale, AZ 85255 January 5, 2026 Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Attn: Jan Woo Re: Signing Day Sports, Inc. Registration Statement on Form S-1 (File No. 333-292569) 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 9:00 a.m. (Eastern Time) on Wednesday, January 7, 2026, or as soon thereafter as practicable. Under separate cover, you will receive today a letter from the representative of the underwriters of the proposed offering joining in the Company's request for acceleration of the effectiveness of the Registration Statement. It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Joseph J. Kaufman of Bevilacqua PLLC at (202) 869-0888, ext. 113. Respectfully, Signing Day Sports, Inc. By: /s/ Daniel Nelson Daniel Nelson Chief Executive Officer cc: Joseph J. Kaufman