TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo June 8, 2023 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 June 8, 2023 File No. 333-272512 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 Mariam Mansaray, Staff Attorney, at (202) 551-6356 or Jeff Kauten, Staff Attorney, at (202) 551-3447 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Ross Carmel, Esq.