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                               October 27, 2020

       Steven Rossi
       President, Secretary, and Director
       Worksport, Ltd.
       414-3120 Rutherford Road, Suite 414
       Vaughan, Ontario, Canada L4K OB2

                                                        Re: Worksport, Ltd.
                                                            Amendment No. 3 to
Offering Statement on Form 1-A
                                                            Filed October 21,
2020
                                                            File No. 24-11271

       Dear Mr. Rossi:

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

              Please respond to this letter by amending your offering statement
and providing the
       requested information. If you do not believe that our comments apply to
your facts and
       circumstances or do not believe that an amendment is appropriate, please
tell us why in your
       response.

              After reviewing any amendment to your offering statement and the
information that you
       provide in response to these comments, we may have additional comments.

       Amendment No. 3 to Offering Statement on Form 1-A filed October 21, 2020

       Summary, page 6

   1.                                                   It appears that your
common shares outstanding after the offering includes the shares
                                                        underlying the
warrants. Please tell us your basis for including these shares in the number
                                                        of shares outstanding
after the offering. In this regard, tell us whether you have firm
                                                        commitments or
agreements from the shareholders of their intent to exercise their
                                                        warrants. The same
comment also applies to your disclosure on page 22.
   2.                                                   You state that the
offering will terminate two years from the initial qualification date
                                                        rather than one year
from the initial qualification as is disclosed on the cover page of the
                                                        offering circular and
under "Plan of Distribution" on page 48. Please revise.
 Steven Rossi
FirstName
Worksport,LastNameSteven  Rossi
           Ltd.
Comapany
October 27,NameWorksport,
            2020          Ltd.
October
Page 2 27, 2020 Page 2
FirstName LastName
The Offering, page 22

3.       Please revise the price per unit line to indicate that the price is
fifteen cents per share
         instead of ten cents per share.
Dilution, page 25

4.       We note your response to prior comment 2. Since it appears that you
have not revised
         your net tangible book value and per share amounts as of June 30,
2020, we reissue the
         comment.
        You may contact SiSi Cheng, Staff Accountant, at (202) 551-5004 or W.
John Cash,
Accounting Branch Chief, at (202) 551-3768 if you have questions regarding
comments on the
financial statements and related matters. Please contact Edward M. Kelly,
Senior Counsel, at
(202) 551-3728 or Erin M. Purnell, Senior Counsel, at (202) 551-3454 with any
other questions.



                                                                  Sincerely,

                                                                  Division of
Corporation Finance
                                                                  Office of
Manufacturing
cc:      Matthew C. McMurdo, Esq.