TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo September 23, 2021 Mike Ballardie Chief Executive Officer Slinger Bag Inc. 2709 N. Rolling Road, Suite 138 Windsor Mill, MD 21244 Re: Slinger Bag Inc. Registration Statement on Form S-1 Filed September 13, 2021 File No. 333-259487 Dear Mr. Ballardie: 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 Scott Anderegg at 202-551-3342 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services