SIGNING DAY SPORTS, INC.
8355 East Hartford Rd., Suite 100
Scottsdale, AZ 85255
November 9, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, DC. 20549
| Attn: | Charli Gibbs-Tabler |
| Matthew Crispino |
| Re: | Signing Day Sports, Inc. | |
| Withdrawal of Acceleration Request for Registration Statement on Form S-1 | ||
| File No. 333-271951 |
Dear Ms. Gibbs-Tabler and Mr. Crispino:
Reference is made to our letter, dated November 7, 2023, in which we requested acceleration of the effective date of the above referenced Registration Statement to 5:00 p.m., Eastern Standard Time, on November 9, 2023. We are no longer requesting that such Registration Statement be declared effective at such time, and we hereby formally, and with immediate effect, withdraw our request for acceleration of the effective date.
| Very truly yours, | ||
| Signing Day Sports, Inc. | ||
| By: | /s/ Daniel D. Nelson | |
| Daniel D. Nelson | ||
| Chief Executive Officer | ||
| cc: | Louis A. Bevilacqua, Esq. |