TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 7, 2022 Gerald Bernstein Chief Executive Officer Siyata Mobile Inc. 1001 Lenoir Street, Suite A-414 Montreal, Quebec, Canada, H4C 2Z6 Re: Siyata Mobile Inc. Registration Statement on Form F-3 Filed July 1, 2022 File No. 333-265998 Dear Mr. Bernstein: 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 Mitchell Austin, Staff Attorney, at (202) 551-3574 or, in his absence, Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Ross David Carmel, Esq.