The Benchmark Company, LLC
150 East 58th Street, 17th Floor
New York, New York 10155
May 15, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| RE: | Sacks Parente Golf, Inc. (“Company”) Registration Statement on Form S-1 File No. 333-266610 |
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence with the U.S. Securities and Exchange Commission via EDGAR on May 11, 2023, in which we requested the acceleration of the effective date of the above-captioned Registration Statement, as amended, to 4:30 p.m. Eastern time, on May 15, 2023. We are no longer requesting that the Registration Statement be declared effective at that date and time, and we hereby formally withdraw our prior request for acceleration of the effective date of the above-captioned Registration Statement, as amended.
| Very truly yours, | ||
THE BENCHMARK COMPANY, LLC | ||
| By: | /s/ Michael Jacobs | |
| Name: | Michael Jacobs | |
| Title: | Managing Director | |
