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 RMG ML Sports Holdings

 930 Tahoe Blvd STE 802 PMB 45

 Incline Village, NV 89451

 June 5, 2026

 VIA EDGAR

 United States Securities and Exchange Commission

 Division of Corporation Finance

 Office of Real Estate & Construction

 100 F Street, N.E.

 Washington, D.C. 20549

 Attn:
 Ruairi James Regan

 Re:
 RMG ML Sports Holdings

 Registration Statement on Form S-1, as amended
 Initially Filed February 27, 2026
 File No. 333-293853

 Ladies and Gentlemen:

 Pursuant to Rule 461 under
the Securities Act of 1933, as amended, RMG ML Sports Holdings (the "Company") hereby requests acceleration of the effective
date of the above referenced Registration Statement to 4:00 p.m., Eastern Time, on June 9, 2026, or as soon thereafter as practicable,
or at such other time as the Company or its outside counsel, Lowenstein Sandler LLP, request by telephone that such Registration Statement
be declared effective.

 Please contact Daniel Forman,
of Lowenstein Sandler LLP, special counsel to the Company, at (212) 419-5904, as soon as the Registration Statement has been declared
effective, or if you have any other questions or concerns regarding this matter.

 [ Signature Page Follows ]

 Very truly yours,

 RMG ML SPORTS HOLDINGS

 By:
 /s/ James Carpenter

 Name:
 James Carpenter

 Title:
 Chief Executive Officer

 cc: Daniel Forman, Lowenstein Sandler LLP

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 Santander US Capital Markets LLC
437 Madison Avenue
New York, New York 10022

 June 5, 2026

 VIA EDGAR

 United States Securities and Exchange Commission

 Division of Corporation Finance

 100 F Street, N.E.

 Washington, D.C. 20549

 Attention: Ruairi James Regan

 Re: RMG ML Sports Holdings

 Registration Statement on Form S-1

 Filed February 27, 2026, as amended

 File No. 333-293853

 Dear Mr. Regan:

 In connection with the above-referenced Registration
Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the "Act"), we hereby join in the request
of RMG ML Sports Holdings that the effective date of the Registration Statement be accelerated so that it will be declared effective at
4:00 p.m., Eastern Time, on June 9, 2026, or as soon as practicable thereafter.

 Pursuant to Rule 460 under the Act, please
be advised that we expect to distribute approximately 1,000 copies of the Preliminary Prospectus dated June 4, 2026 (the "Preliminary
Prospectus") through the date hereof, to underwriters, dealers, institutions and others.

 In connection with the Preliminary Prospectus
distribution for the above-referenced issue, the prospective underwriters have confirmed that they are complying with the 48-hour requirement
in Rule 15c2-8(b) under the Securities Exchange Act of 1934, as amended.

 * * *

 [ Signature Page Follows ]

 Very truly yours,

 SANTANDER US CAPITAL MARKETS LLC

 By:
 /s/ Ryan Kelley

 Name:
 Ryan Kelley

 Title:
 Managing Director

 By:
 /s/ Molly Deale Kramer

 Name:
 Molly Deale Kramer

 Title:
 Executive Director

 cc: Davis Polk & Wardwell LLP

 [Signature Page to Underwriters' Acceleration
Request Letter]

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 February 18, 2026

Douglas Horlick
President and Chief Financial Officer
RMG ML Sports Holdings
930 Tahoe Blvd STE 802 PMB 45
Incline Village, NV 89451

 Re: RMG ML Sports Holdings
 Draft Registration Statement on Form S-1
 Submitted January 29, 2026
 CIK No. 0002104879
Dear Douglas Horlick:

 This is to advise you that we do not intend to review your registration
statement.

 We request that you publicly file your registration statement and
nonpublic draft
submissions at least 15 days prior to any road show as that term is defined in
Rule 433(h)(4) or,
in the absence of a road show, at least 15 days prior to the requested
effective date of the
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 Ruairi James Regan at 202-551-3269 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of Real
Estate & Construction
cc: Daniel L. Forman, Esq.
</TEXT>
</DOCUMENT>