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                             February 4, 2021

       Michael Crawford
       Chief Executive Officer
       Hall of Fame Resort & Entertainment Co.
       2626 Fulton Drive NW
       Canton, OH 44718

                                                        Re: Hall of Fame Resort
& Entertainment Co.
                                                            Draft Registration
Statement on Form S-1
                                                            Submitted January
29, 2021
                                                            CIK No. 0001708176

       Dear Mr. Crawford:

                                                        This is to advise you
that we do not intend to review your registration statement.

               We request that you publicly file your registration statement no
later than 48 hours prior
       to the requested effective date and time. 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 Nicholas
Lamparski at (202) 551-4695 with any questions.




                             Sincerely,


                             Division of Corporation Finance

                             Office of Trade & Services
       cc:                                              Steve Patterson