SACKS PARENTE GOLF, INC.
551 Calle San Pablo
Camarillo, CA 93012
August 9, 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 Friday, August 11, 2023, or as soon thereafter as is practicable.
| Very truly yours, |
| |
| /s/ Timothy Triplett |
| Timothy Triplett |
| Chief Executive Officer |