SEC – ‘UPLOAD’ from 7/29/19 re: Sports Field Holdings, Inc. – ‘TEXT-EXTRACT’

On:  Monday, 7/29/19, at 5:00pm ET   ·   Delayed-Release:  Filing ¶  –  Release Delayed to:  8/29/19   ·   Accession #:  0-19-11700

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Delayed-Release Comment or Other Letter from the SEC
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: LETTER      Comment or Other Letter from the SEC                 PDF     32K 
 2: TEXT-EXTRACT  Comment or Other Letter from the SEC (PDF Text)      1      6K 

‘TEXT-EXTRACT’   —   Comment or Other Letter from the SEC (PDF Text)

                                                     July 29, 2019

Jeromy Olson                                                                    
Chief Executive Officer                                                         
Sports Field Holdings, Inc.                                                     
1020 Cedar Avenue, Suite 230                                                    
St. Charles, IL 60174                                                           

Re: Sports Field Holdings, Inc.                                   
Registration Statement on Form S-1                        
Filed July 19, 2019                                       
File No. 333-232712                                       

Dear Mr. Olson:                                                                 

      This is to advise you that we have not reviewed and will not review your
registration                                                                    
statement.                                                                      

      Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you                                                                   
that the company and its management are responsible for the accuracy and        
adequacy of their                                                               
disclosures, notwithstanding any review, comments, action, or absence of action 
by the staff.                                                                   

    Please contact Edward M. Kelly, Senior Counsel, at (202) 551-3728 with
any questions.                                                                  

                                                  Sincerely,

                                                   Division of
Corporation Finance                                                             
                                                 Office of
Manufacturing and                                                               
                                                    Construction

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘UPLOAD’ Filing		Date		Other Filings
Release Delayed to:		8/29/19		CORRESP,  UPLOAD
Filed on:		7/29/19		UPLOAD
		7/19/19		S-1,  UPLOAD
				List all Filings

1 Previous Filing that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 7/19/19  Sports Field Holdings, Inc.       S-1         7/18/19    3:1.8M                                   M2 Compliance LLC/FA