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                                October 3, 2022

       Frank Murtha
       Chief Executive Officer
       MAJOR LEAGUE FOOTBALL INC
       15515 Lemon Fish Drive
       Lakewood Ranch, Florida 34202

                                                        Re: MAJOR LEAGUE
FOOTBALL INC
                                                            Registration
Statement on Form S-1
                                                            Filed September 26,
2022
                                                            File No. 333-267598

       Dear Frank Murtha:

              We have limited our review of your registration statement to
those issues we have
       addressed in our 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 amending your registration
statement and providing the
       requested information. 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 any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Registration Statement on Form S-1 Filed September 26, 2022

       General

   1.                                                   Please revise your
registration statement to set a fixed price, for the duration of the
                                                        offering, for the offer
and sale of the following shares:

                                                              the 31,250,000
shares issued to JanBella as a commitment fee under the JanBella
                                                            Agreement,
                                                              the 31,250,000
shares issued to Alumni as a commitment fee under the Alumni
                                                            Agreement,
                                                              the 83,333,333
shares issuable upon the exercise of outstanding common stock
                                                            purchase warrants
owned by JanBella,
                                                              the 83,333,333
shares issuable upon the exercise of outstanding common stock
 Frank Murtha
MAJOR LEAGUE FOOTBALL INC
October 3, 2022
Page 2
              purchase warrants owned by Alumni, and
                the 1,548,000 shares issuable upon the exercise of outstanding
common stock
              purchase warrants owned by J.H. Darbie & Co.

      In this regard, we note that to sell shares at market prices, there must
be an established
      public trading market for those shares. The OTC Pink is not considered to
be such a
      market for the purposes of satisfying Item 501(b)(3) of Regulation S-K,
except with
      respect to certain equity line transactions described in Securities Act
Sections Compliance
      and Disclosure Interpretation 139.12.
Exhibits
Exhibit 5.1

2.    Please revise your legal opinion to include all of the shares in the
registered transactions.
      In this regard, it appears the opinion only covers 172,121,812 of the
446,168,636 shares
      identified in the registration statement.
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Taylor Beech at 202-551-4515 or Dietrich King at
202-551-8071 with any
questions.



                                                             Sincerely,
FirstName LastNameFrank Murtha
                                                             Division of
Corporation Finance
Comapany NameMAJOR LEAGUE FOOTBALL INC
                                                             Office of Trade &
Services
October 3, 2022 Page 2
cc:       Eric Newlan, Esq.
FirstName LastName