Correspondence 0001493152-23-027354 from Sacks Parente Golf, Inc. (SPGC) (CIK 0001934245) (NWTG)
Sacks Parente Golf, Inc. (SPGC) (CIK 0001934245)
Date: Aug. 9, 2023 · CIK: 0001934245 · Accession: 0001493152-23-027354
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File numbers found in text: 333-266610
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CORRESP
1
filename1.htm
The
Benchmark Company LLC
150
East 58th Street, 17th Floor
New
York, New York 10155
VIA
EDGAR
August
9, 2023
United
States Securities and Exchange Commission
Division
of Corporation Finance
100
F Street, N.E.
Washington,
D.C. 20549
Re:
Sacks
Parente Golf, Inc. (“Company”)
Registration
Statement on Form S-1, as amended
File
No. 333-266610
Ladies
and Gentlemen:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), we, as
representatives of the several underwriters of the Company’s proposed initial public offering, hereby join the Company’s
request that the effective date of the above-referenced Registration Statement be accelerated so that the above-referenced Registration
Statement will be declared effective at 4:30 p.m., Eastern Time, on Friday, August 11, 2023, or as soon as practicable thereafter.
Pursuant
to Rule 460 under the Securities Act, we, as representatives of the several underwriters, wish to advise you that there will be distributed
to each Underwriter or dealer, who is reasonably anticipated to participate in the distribution of the securities, as many copies of
the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
We,
the undersigned, as representatives of the several underwriters, have complied and will comply, and we have been informed by the participating
underwriters that they have complied and will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934,
as amended.
Very
truly yours,
The
Benchmark Company, LLC
By:
/s/
Michael Jacobs
Name:
Michael
Jacobs
Title:
Managing
Director