Boustead
Securities, LLC
6 Venture, Suite 265
Irvine, CA 92618
November 13, 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:
In connection with the previous request in accordance with Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), of the undersigned for acceleration of the above-referenced Registration Statement, requesting effectiveness for 5:00 p.m., Eastern Time on Monday, November 13, 2023, or as soon thereafter as practicable, the following supplemental information is supplied under Rule 418(a)(7) and Rule 460 under the Securities Act of 1933:
| (i) | Date of preliminary prospectus: October 24, 2023 |
| (ii) | Dates of distribution: November 6, 2023 to present |
| (iii) | Number of prospective underwriters and dealers to whom the preliminary prospectus was furnished: 4 |
| (iv) | Number of prospectuses so distributed: 525 |
The
undersigned, as the representative of the several underwriters, represents that the several underwriters have and will comply with the
requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
The undersigned confirms that it will not execute the underwriting agreement or confirm sales of the registered securities until it receives a “no objection letter” from the Financial Industry Regulatory Authority, Inc.
Please contact Craig D. Linder, Esq. of Anthony L.G., PLLC, counsel of the representative of the underwriters, at 561-514-0936 to provide notice of effectiveness, or if you have any questions or concerns regarding the foregoing. We appreciate your assistance in this matter.
[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 | |