SEC Company Response from Signing Day Sports, Inc. (CIK 0001898474) (SGN) — Jan 6, 2026
Signing Day Sports, Inc. (CIK 0001898474)
Date: Jan. 6, 2026 · CIK: 0001898474 · Accession: 0001213900-26-001857
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Reasoning
File numbers found in text: 333-292569
Letter
Re: Signing Day Sports, Inc. Registration Statement on Form S-1, as amended File No. 333-292569
MAXIM GROUP LLC
300 Park Avenue, 16 th Floor New York, New York 10022
January 6, 2026
VIA EDGAR CORRESPONDENCE
U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), we, the underwriter, hereby request that the Securities and Exchange Commission (the "Commission") take appropriate action to cause the above-referenced registration statement on Form S-1 (the "Registration Statement") to become effective at 9:00 a.m., Eastern Time, on Thursday, January 8, 2026, or as soon thereafter as practicable.
Pursuant to Rule 460 under the Act, we wish to advise you that we have distributed as many copies of the Preliminary Prospectus dated January 5, 2026 to agents, dealers, institutions and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned, as underwriter, has complied and will comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. If you require any additional information with respect to this letter, please contact M. Ali Panjwani at (212) 326-0820 of Pryor Cashman LLP.
Very
truly yours,
MAXIM
GROUP LLC
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CORRESP 1 filename1.htm MAXIM GROUP LLC 300 Park Avenue, 16 th Floor New York, New York 10022 January 6, 2026 VIA EDGAR CORRESPONDENCE U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 Re: Signing Day Sports, Inc. Registration Statement on Form S-1, as amended File No. 333-292569 Ladies and Gentlemen: Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "Act"), we, the underwriter, hereby request that the Securities and Exchange Commission (the "Commission") take appropriate action to cause the above-referenced registration statement on Form S-1 (the "Registration Statement") to become effective at 9:00 a.m., Eastern Time, on Thursday, January 8, 2026, or as soon thereafter as practicable. Pursuant to Rule 460 under the Act, we wish to advise you that we have distributed as many copies of the Preliminary Prospectus dated January 5, 2026 to agents, dealers, institutions and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus. The undersigned, as underwriter, has complied and will comply with Rule 15c2-8 under the Securities Exchange Act of 1934, as amended. If you require any additional information with respect to this letter, please contact M. Ali Panjwani at (212) 326-0820 of Pryor Cashman LLP. Very truly yours, MAXIM GROUP LLC By: /s/ Larry Glassberg Larry Glassberg Co-Head of Investment Banking cc: M. Ali Panjwani, Esq. Pryor Cashman LLP