# EDGAR Filing Document

**Accession Number:** 0001934245
**File Stem:** 0000000000-23-002963
**Filing Date:** 2023-3
**Character Count:** 5990
**Document Hash:** 8d35552fefe874042b961ae19d96f013
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-002963.hdr.sgml**: 20230912

**ACCESSION NUMBER**: 0000000000-23-002963

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230324

**FILED FOR**: 

**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:** UPLOAD

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001493152-22-017641

## Text-Extract

```

United States securities and exchange commission logo

                            March 24, 2023

       Akinobu Yorihiro
       Chief Technology Officer
       Sacks Parente Golf, Inc.
       551 Calle San Pablo
       Camarillo, CA 93012

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

       Dear Akinobu Yorihiro:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 5 to Registration Statement on Form S-1

       Capitalization, page 33

   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.

              You may contact Ernest Greene at 202-551-3733 or Kevin Woody at
202-551-3629 if
       you have questions regarding comments on the financial statements and
related matters. Please
 Akinobu Yorihiro
Sacks Parente Golf, Inc.
March 24, 2023
Page 2

contact Erin Purnell at 202-551-3454 with any other questions.

FirstName LastNameAkinobu Yorihiro                         Sincerely,
Comapany NameSacks Parente Golf, Inc.
                                                           Division of
Corporation Finance
March 24, 2023 Page 2                                      Office of
Manufacturing
FirstName LastName

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

March 24, 2023

Akinobu Yorihiro  
Chief Technology Officer  
Sacks Parente Golf, Inc.  
551 Calle San Pablo  
Camarillo, CA 93012

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

Dear Akinobu Yorihiro:

We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments.

# Amendment No. 5 to Registration Statement on Form S-1

# Capitalization, page 33

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.

You may contact Ernest Greene at 202-551-3733 or Kevin Woody at 202-551-3629 if you have questions regarding comments on the financial statements and related matters. Please

Akinobu Yorihiro
Sacks Parente Golf, Inc.
March 24, 2023
Page 2

contact Erin Purnell at 202-551-3454 with any other questions.

Sincerely,

Division of Corporation Finance
Office of Manufacturing