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Signing Day Sports, Inc.

8355 East Hartford Rd., Suite 100

Scottsdale, AZ 85255

 

August 27, 2024

 

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

 

Re:Signing Day Sports, Inc.

Registration Statement on Form S-1

File No. 333-281322

 

Dear Mitchell 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 Thursday, August 29, 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 Nelson
    Daniel Nelson
    Chief Executive Officer

 

cc:  Louis A. Bevilacqua, Esq.