MAJOR LEAGUE FOOTBALL, INC.
15515 Lemon Fish Drive
Lakewood Ranch, Florida 34202
April 12, 2023
Office of Trade & Services
Division of Corporation Finance
U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Attention: Scott Anderegg
| Re: | Major League Football, Inc. Registration Statement on Form S-1 File No. 333-271153 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Major League Football, Inc. (the “Company”) respectfully requests that the Securities and Exchange Commission take such action as may be necessary and proper in order that the Registration Statement on Form S-1 (Registration No. 333-271153) (the “Registration Statement”), be declared effective at 10:00 a.m. (Washington, D.C. time), on Friday, April 14, 2023, or as soon thereafter as practicable.
Please call Eric Newlan at (940) 367-6154 to provide notice of the effectiveness of the Registration Statement.
| Respectfully submitted, | ||
| /s/ Frank Murtha | ||
| Frank Murtha | |
| President and CEO |
