SIGNING DAY SPORTS, INC.
8355 East Hartford Rd., Suite 100
Scottsdale, AZ 85255
November 7, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, DC. 20549
Attn: Lauren Pierce
Matthew Crispino
| Re: | Signing Day Sports, Inc. | |
| Registration Statement on Form S-1 | ||
| File No. 333-271951 |
Dear Ms. Pierce and Mr. Crispino:
Pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), Signing Day Sports, Inc. (the “Company”) respectfully requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) and declare such Registration Statement effective at 5:00 p.m., Eastern Standard Time, on Thursday, November 9, 2023, or as soon thereafter as practicable.
Under separate cover, you will receive today a letter from the representative of the underwriters of the proposed offering joining in the Company’s request for acceleration of the effectiveness of the Registration Statement.
It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Louis A. Bevilacqua of Bevilacqua PLLC at (202) 869-0888, ext. 100.
| Very truly yours, | ||
| Signing Day Sports, Inc. | ||
| By: | /s/ Daniel D. Nelson | |
| Daniel D. Nelson | ||
| Chief Executive Officer | ||
cc: Louis A. Bevilacqua, Esq.
