Hall of Fame Resort & Entertainment Company
2626 Fulton Drive NW
Canton, OH 44718
August 24, 2022
Via EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Janice Adeloye
Re: | Hall of Fame Resort & Entertainment Company |
Registration Statement on Form S-3 (File No. 333-266750)
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-3 (File No. 333-266750) be accelerated so that it will be declared effective under the Securities Act at 4:30 p.m., Eastern Time, on Friday, August 26, 2022, 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/ Benjamin Lee | |
Benjamin Lee | ||
Chief Financial Officer |