SACKS PARENTE GOLF, INC.

551 Calle San Pablo

Camarillo, CA 93012

May 11, 2023

VIA EDGAR

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-6010

Re: Sacks Parente Golf, Inc.

Registration Statement on Form S-1

File No. 333-266610

Ladies and Gentlemen:

On behalf of Sacks Parente Golf, Inc., the undersigned hereby requests that the Securities and Exchange Commission issue an order declaring the above-referenced Registration Statement effective at 4:30 P.M., Washington, D.C. time, on Monday, May 15, 2023, or as soon thereafter as is practicable.

Very truly yours,

/s/ Timothy Triplett

Timothy Triplett

Chief Executive Officer