# EDGAR Filing Document

**Accession Number:** 0001898474
**File Stem:** 0000000000-25-009874
**Filing Date:** 2025-9
**Character Count:** 4207
**Document Hash:** b4f1e35c0411ad782e689e7f948ce31e
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-009874.hdr.sgml**: 20260630

**ACCESSION NUMBER**: 0000000000-25-009874

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250911

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Signing Day Sports, Inc.
- **CENTRAL INDEX KEY:** 0001898474
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 872792157
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-289965

**BUSINESS ADDRESS:**
- **STREET 1:** 8355 EAST HARTFORD RD., STE. 100
- **CITY:** SCOTTSDALE
- **STATE:** AZ
- **ZIP:** 85255
- **BUSINESS PHONE:** 602-481-7440

**MAIL ADDRESS:**
- **STREET 1:** 8355 EAST HARTFORD RD., STE. 100
- **CITY:** SCOTTSDALE
- **STATE:** AZ
- **ZIP:** 85255
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001213900-25-082692

## Text-Extract

```

                                                            September 11, 2025

Daniel Nelson
Chief Executive Officer
Signing Day Sports, Inc.
8355 East Hartford Rd., Suite 100
Scottsdale, AZ 85255

       Re: Signing Day Sports, Inc.
           Registration Statement on Form S-3
           Filed August 29, 2025
           File No. 333-289965
Dear Daniel Nelson:

       We have conducted a limited review of your registration statement and
have the
following comment.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies 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 this letter, we may have additional comments.

Registration Statement on Form S-3
General

1.     It appears that the Purchase Agreement the Company entered into with
Helena Global
       Investment Opportunities 1 Ltd. is an equity line. Please note that the
resale of shares
       issuable under an equity line agreement must be registered on a form
that the
       company is eligible to use for a primary offering. For guidance, refer
to Securities Act
       Sections Compliance and Disclosure Interpretation 139.13. It appears
that the
       aggregate market value of your common equity held by non-affiliates
during the 60
       days prior to filing did not exceed the $75 million threshold required
by General
       Instruction I.B.1 of Form S-3. If you are relying on General Instruction
I.B.6 for Form
       S-3 eligibility, tell us whether and how you have sufficient capacity to
register the
       number of shares you are offering for resale under the Purchase
Agreement, and
       include the information required pursuant to Instruction 7 to General
Instruction I.B.6.
 September 11, 2025
Page 2

       For guidance, refer to Securities Act Forms Compliance and Disclosure
Interpretation
       116.21. In addition, identify Helena Global Investments as an
underwriter. To the
       extent you are not eligible to conduct the offering on Form S-3, please
amend your
       registration statement on an appropriate form.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

      Please contact Mariam Mansaray at 202-551-6356 or Matthew Derby at
202-551-
3334 with any other questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology
cc:   Louis A. Bevilacqua, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

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