 |
414-3120 Rutherford Rd |
July 28, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn: Sergio Chinos, Staff Attorney-client
| Re: | Worksport Ltd. (the “Company”) | |
| Registration Statement on Form S-1 | ||
| File No. 333-256142 |
Ladies and Gentlemen,
In accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 5:00 PM (ET) on Wednesday, July 28, 2021, or as soon thereafter as is practicable.
Please contact the Company’s counsel, Philip Magri of Carmel, Milazzo & Feil LLP at 954-303-8027 or via email at pmagri@cmfllp.com to provide notice of effectiveness or if there are questions regarding this matter.
| Very truly yours, | |
| WORKSPORT LTD. | |
| /s/ Steven Rossi | |
| Steven Rossi | |
| President, Chief Executive Officer and | |
| Chairman of the Board of Directors |