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                              August 19, 2020

       Marc Seelenfreund
       Chief Executive Officer
       Siyata Mobile Inc.
       1001 Lenoir St Suite A-414
       Montreal, QC H4C 2Z6

                                                        Re: Siyata Mobile Inc.
                                                            Amendment No. 2 to
                                                            Draft Registration
Statement on Form F-1
                                                            Submitted August
10, 2020
                                                            File No. 377-03097

       Dear Mr. Seelenfreund:

             We have reviewed your amended draft registration statement and
have the following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by providing the requested
information and either submitting
       an amended draft registration statement or publicly filing your
registration statement on
       EDGAR. If you do not believe our comments apply to your facts and
circumstances or do not
       believe an amendment is appropriate, please tell us why in your
response.

              After reviewing the information you provide in response to these
comments and your
       amended draft registration statement or filed registration statement, we
may have additional
       comments. Unless we note otherwise, our references to prior comments are
to comments in our
       July 22, 2020 letter.

       Draft Amended Registration Statement on Form F-1 filed on August 10,
2020

       Capitalization, page 41

   1.                                                   We note the disclosure
under Recent Developments on page 3. It appears you should also
                                                        give effect to the
private placement transaction completed on August 4th. Please revise
                                                        and advise us.
   2.                                                   On a separate line-item
within the Capitalization table, please disclose the total amount of
                                                        outstanding debt as of
the most recent balance sheet date and pro forma amount after
                                                        giving effect to the
financings.
 Marc Seelenfreund
Siyata Mobile Inc.
August 19, 2020
Page 2
Management's Discussion and Analysis
Results of Operations for the Year Ended December 31, 2019
Revenues and Cost of Goods Sold, page 50

3.    We note in the second paragraph of page 50 that you attribute declining
revenues to two
      offsetting factors, both unquantified. In the fourth paragraph of page 50
you similarly
      attribute improved gross margins to two offsetting factors, improved
margins and lower
      sales volume, both factors are unquantified. Please revise your MD&A to
quantify the
      impact of each these material factors.
Business, page 57

4.    We note your response to prior comment 1. Please identify the customer
that accounted
      for 15% of your revenues in 2019 and discuss the material terms of any
agreements with
      this customer. Please also include a risk factor that 49% of your
revenues in 2019 were
      generated from four customers.
5.    We note your response to prior comment 7. Please clarify whether any
individual channel
      partner generated a material amount of your revenue. If so, describe the
material terms of
      your arrangements with those channel partners.
Financial Statements
3. Significant Accounting Policies, page F-10

6.    Please disclose the nature of the balance sheet line-item identified as
"Reserves" and
      advise us.
        You may contact Joseph Kempf, Staff Accountant, at (202) 551-3352 or
Robert
Littlepage, Accounting Branch Chief, at (202) 551-3361 if you have questions
regarding
comments on the financial statements and related matters. Please contact
Michael C. Foland,
Attorney-Advisor, at (202) 551-6711 or Jan Woo, Legal Branch Chief, at (202)
551- 3453 with
any other questions.



                                                            Sincerely,
FirstName LastNameMarc Seelenfreund
                                                            Division of
Corporation Finance
Comapany NameSiyata Mobile Inc.
                                                            Office of
Technology
August 19, 2020 Page 2
cc:       Joseph M. Lucosky
FirstName LastName