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                       March 26, 2021

       Ezra Levine
       Chief Executive Officer
       Collectable Sports Assets, LLC
       333 Westchester Avenue, Suite W2100
       White Plains, NY 10604

                                                        Re: Collectable Sports
Assets, LLC
                                                            Offering Statement
on Form 1-A
                                                            Post-qualification
Amendment No. 10
                                                            Filed March 15,
2021
                                                            File No. 024-11178

       Dear Mr. Levine:

                                                        We have reviewed your
amendment and do not have any comments.

               We will consider qualifying your offering statement at your
request. If a participant in
       your offering is required to clear its compensation arrangements with
FINRA, please have
       FINRA advise us that it has no objections to the compensation
arrangements prior to
       qualification.

               We remind you that the company and its management are
responsible for the accuracy
       and adequacy of their disclosures, notwithstanding any review, comments,
action or absence of
       action by the staff.

              You may contact Scott Anderegg at 202-551-3342 or Mara Ransom at
202-551-3264
       with any questions.




                       Sincerely,


                       Division of Corporation Finance

                       Office of Trade & Services