Maxim Group LLC
300 Park Avenue, 16th Floor
New York, New York 10022
July 26, 2021
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Worksport Ltd. |
| Registration Statement on Form S-1 | |
| File No. 333-256142 |
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence via EDGAR on July 22, 2021, in which we, as representative of the underwriters of the offering, requested the acceleration of the effective date of the above-referenced Registration Statement for Monday, July 26, 2021, at 5:00 p.m. Eastern Time, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.
| Sincerely, | ||
| Maxim Group LLC | ||
| By: | /s/ Clifford A. Teller | |
| Name: | Clifford A. Teller | |
| Title: | Executive Managing Director & | |
| Head of Investment Banking | ||
