Boustead Securities, LLC
6 Venture, Suite 265
Irvine, CA 92618
November 9, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Charli Gibbs-Tabler |
| Matthew Crispino |
| Re: | Signing Day Sports, Inc. (the “Company”) | |
| Registration Statement on Form S-1 | ||
| File No. 333-271951 (the “Registration Statement”) |
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 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.
[Signature page follows]
| Very truly yours, | ||
| As representative of the underwriters | ||
| Boustead Securities, LLC | ||
| By: | /s/ Keith Moore | |
| Name: | Keith Moore | |
| Title: | Chief Executive Officer | |