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                 January 31, 2024

       Daniel D. Nelson
       Chief Executive Officer
       Signing Day Sports, Inc.
       8355 East Hartford Rd., Suite 100
       Scottsdale, AZ 85255

                                                        Re: Signing Day Sports,
Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed January 26,
2024
                                                            File No. 333-276717

       Dear Daniel D. Nelson:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 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 Charli Wilson at 202-551-6388 or Mitchell Austin
at 202-551-3574 with
       any questions.




                 Sincerely,


                 Division of Corporation Finance

                 Office of Technology
       cc:                                              Louis Bevilacqua