# EDGAR Filing Document

**Accession Number:** 0001934245
**File Stem:** 0001493152-23-009104
**Filing Date:** 2023-3
**Character Count:** 3038
**Document Hash:** 0cf562b3cb01e33f975e7de7cd741400
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-009104.hdr.sgml**: 20230912

**ACCESSION NUMBER**: 0001493152-23-009104

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230327

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Sacks Parente Golf, Inc.
- **CENTRAL INDEX KEY:** 0001934245
- **STANDARD INDUSTRIAL CLASSIFICATION:** [3949]
- **IRS NUMBER:** 824938288
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 551 CALLE SAN PABLO
- **CITY:** CAMARILLO
- **STATE:** CA
- **ZIP:** 93012
- **BUSINESS PHONE:** 833-776-6659

**MAIL ADDRESS:**
- **STREET 1:** 551 CALLE SAN PABLO
- **CITY:** CAMARILLO
- **STATE:** CA
- **ZIP:** 93012

Sacks Parente Golf, Inc.

551 Calle San Pablo

Camarillo, CA 93012

March 27, 2023

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

Washington, D.C. 20549

Attention: Ernest Greene

---

| | |
|:---|:---|
| **Re:** | **Sacks Parente Golf, Inc.** |
|  | **Amendment No. 5 to Registration Statement on Form S-1** |
|  | **Filed March 23, 2023** |
|  | **File No. 333-266610** |

---

Ladies and Gentlemen:

By letter dated March 24, 2023, the staff (the "Staff") of the Securities and Exchange Commission (the "Commission") provided Sacks Parente Golf, Inc. (the "Company") with comments on the Company's Amendment No. 5 to Registration Statement on Form S-1, described above (the "Registration Statement").

This letter contains the Company's responses to the Staff's comments. The numbered responses and the headings set forth below correspond to the numbered comments and headings in the Staff's letter to the Registration Statement.

Concurrently herewith, the Company is filing Amendment No. 6 to the Registration Statement.

**<u>Amendment No. 5 to Registration Statement on Form S-1</u>**

**<u>Capitalization, page 33</u>**

&nbsp;&nbsp;&nbsp;&nbsp;1. We
 note that you have only included the pro forma adjustments related to your common stock subject
 to possible redemption in the "Unaudited Pro Forma" column of your capitalization
 table. Please revise this column to show the amounts for all line items in your table. Your
 "Unaudited Pro Forma" column should be presented in a manner similar to your
 "Actual" column including subtotals and totals. In addition, please also revise
 "Total capitalization" in the "Unaudited Pro Forma as Adjusted" column
 to $15,688,000 instead of $15,680,000.

<u>COMPANY'S RESPONSE</u>

We have revised the capitalization table pursuant to the Staff's comments.

If you have any questions regarding this response, please direct them to our counsel David Ficksman at 310-789-1290 or dficksman@troygould.com.

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| Sacks Parente Golf, Inc. | Sacks Parente Golf, Inc. |
| */s/ Akinobu Yorihiro* | */s/ Akinobu Yorihiro* |
| By: | Akinobu Yorihiro |
| Chief Technology Officer | Chief Technology Officer |

---

cc: David L. Ficksman