0001213900-24-012381.txt : 20240314 0001213900-24-012381.hdr.sgml : 20240314 20240212115653 ACCESSION NUMBER: 0001213900-24-012381 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20240212 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Signing Day Sports, Inc. CENTRAL INDEX KEY: 0001898474 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374] ORGANIZATION NAME: 06 Technology IRS NUMBER: 872792157 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 8355 EAST HARTFORD RD., STE. 100 CITY: SCOTTSDALE STATE: AZ ZIP: 85255 BUSINESS PHONE: 602-481-7440 MAIL ADDRESS: STREET 1: 8355 EAST HARTFORD RD., STE. 100 CITY: SCOTTSDALE STATE: AZ ZIP: 85255 CORRESP 1 filename1.htm

Signing Day Sports, Inc.

8355 East Hartford Rd., Suite 100

Scottsdale, AZ 85255

February 12, 2024

U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Attn:	Charli Wilson
	Mitchell Austin

Re:

Signing Day Sports, Inc.

Registration Statement on Form S-1

File No. 333-276717

Dear Ms. Wilson and Mr. Austin:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Signing Day Sports, Inc. hereby respectfully requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement on Form S-1 (the “Registration Statement”) and declare the Registration Statement effective at 5:00 p.m. (Eastern Time) on Wednesday, February 14, 2024, or as soon thereafter as practicable.

It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Louis A. Bevilacqua of Bevilacqua PLLC at (202) 869-0888, ext. 100.

	Respectfully,

	Signing Day Sports, Inc.



	By:	/s/ Daniel D. Nelson
		Daniel D. Nelson
		Chief Executive Officer

cc: Louis A. Bevilacqua, Esq.