Hall of Fame Resort & Entertainment (HOFV)
Filed: 22 Jun 21, 12:00am
Hall of Fame Resort & Entertainment Company
2626 Fulton Drive NW
Canton, OH 44718
June 22, 2021
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Katherine Bagley
| Re: | Hall of Fame Resort & Entertainment Company |
| Registration Statement on Form S-1 (File No. 333-256618) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), Hall of Fame Resort & Entertainment Company, a Delaware corporation (the “Registrant”), hereby requests that the effective date for the above-referenced Registration Statement on Form S-1 (File No. 333-256618) be accelerated so that it will be declared effective under the Securities Act at 5:30 p.m., Eastern Standard Time, on Thursday, June 24, or as soon thereafter as possible.
Please contact Steve Patterson of Hunton Andrews Kurth LLP, the Registrant’s legal counsel, at (202) 419-2101 with any questions or comments. In addition, please notify Mr. Patterson via telephone when this request for acceleration has been granted.
Thank you for your assistance in this matter.
| Sincerely, | ||
| Hall of Fame Resort & Entertainment Company | ||
| By: | /s/ Jason Krom | |
| Jason Krom | ||
| Chief Financial Officer | ||