TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo November 28, 2022 Marc Seelenfreund Chief Executive Officer Siyata Mobile Inc. 1751 Richardson Street, Suite #2207 Montreal, Quebec Canada H3K-1G6 Re: Siyata Mobile Inc. Registration Statement on Form F-1 Filed November 22, 2022 File No. 333-268536 Dear Marc Seelenfreund: 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 Kyle Wiley, Staff Attorney, at 202-344-5791 or Jan Woo, Legal Branch Chief, at 202-551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Ross Carmel