SACKS PARENTE GOLF, INC.

551 Calle San Pablo

Camarillo, California 93012

December 10, 2024

VIA EDGAR

Securities and Exchange Commission
Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

Re:	Sacks Parente Golf, Inc.
	Registration Statement on Form S-1
	File No. 333-283460

Ladies and Gentlemen:

In accordance with Rule 461 under the Securities Act of 1933, as amended, Sacks Parente Golf, Inc., a Delaware corporation, respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that the same will become effective at 4:30 p.m., Eastern Time, on Wednesday, December 11,2024, or as soon thereafter as is practicable. Please call our counsel, David Ficksman of TroyGould PC at 818 469 4200 to provide notice of effectiveness.

Very truly yours,
SACKS PARENTE GOLF, INC.
By:	/s/ Gregor Campbell
	Gregor Campbell
	Chief Executive Officer