0001493152-24-049518.txt : 20250110 0001493152-24-049518.hdr.sgml : 20250110 20241210172421 ACCESSION NUMBER: 0001493152-24-049518 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20241210 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Sacks Parente Golf, Inc. CENTRAL INDEX KEY: 0001934245 STANDARD INDUSTRIAL CLASSIFICATION: [3949] ORGANIZATION NAME: 04 Manufacturing 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 CORRESP 1 filename1.htm

December 10, 2024

VIA EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

	RE:	Sacks Parente Golf, Inc. (CIK: 0001934245)
		Registration Statement No. 333-283460 on Form S-1 (the “Registration Statement”)

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the “Securities Act”), Aegis Capital Corp. hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 4:30 p.m. Eastern Time, December 11, 2024, or as soon thereafter as practicable.

Pursuant to Rule 460 under the Securities Act, please be advised that we will distribute as many electronic copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution.

By:	AEGIS CAPITAL CORP.

	By:	/s/ Robert Eide
	Name:	Robert Eide
	Title:	Chief Executive Officer