United States securities and exchange commission logo December 17, 2021 Gerald Bernstein Chief Financial Officer Siyata Mobile Inc. 1001 Lenoir St Suite A-414 Montreal, QC H4C 2Z6 Re: Siyata Mobile Inc. Registration Statement on Form F-1 Filed December 14, 2021 File No. 333-261644 Dear Mr. Bernstein: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 461 regarding requests for acceleration. 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. Please contact Alexandra Barone, Staff Attorney, at (202) 551-8816 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Ross Carmel, Esq.