SEC Comment Letter 0000000000-24-013231 to Sacks Parente Golf, Inc. (SPGC) (CIK 0001934245) (NWTG)
Sacks Parente Golf, Inc. (SPGC) (CIK 0001934245)
Date: Dec. 2, 2024 · CIK: 0001934245 · Accession: 0000000000-24-013231
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File numbers found in text: 333-283460
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December 2, 2024
Gregor Campbell
Chief Executive Officer
Sacks Parente Golf, Inc.
551 Calle San Pablo
Camarillo, CA 93012
Re:Sacks Parente Golf, Inc.
Registration Statement on Form S-1
Filed November 26, 2024
File No. 333-283460
Dear Gregor Campbell:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Patrick Fullem at 202-551-8337 with any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing
cc:David L. Ficksman