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                          December 26, 2023

       Steven Rossi
       Chief Executive Officer
       Worksport Ltd
       2500 N America Dr
       West Seneca, NY 14224

                                                        Re: Worksport Ltd
                                                            Registration
Statement on Form S-1
                                                            Filed on December
22, 2023
                                                            File No. 333-276241

       Dear Steven Rossi:

              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 Bradley
Ecker at 202-551-4985 with any questions.




                          Sincerely,


                          Division of Corporation Finance

                          Office of Manufacturing