September 18, 2024

Greg Campbell
Executive Chairman
Sacks Parente Golf, Inc.
551 Calle San Pablo
Camarillo, California 93012

       Re: Sacks Parente Golf, Inc.
           Response to Comment Letter Dated September 16, 2024
           Amendment No. 1 to Registration Statement on Form S-3
           File No. 333-281644
Dear Greg Campbell:

       We have reviewed your supplemental response and have the following 
comment.

       Please respond to this letter by amending your registration statement 
and providing the
requested information. If you do not believe a comment applies to your facts 
and circumstances
or do not believe an amendment is appropriate, please tell us why in your 
response.

       After reviewing any amendment to your registration statement and the 
information you
provide in response to this letter, we may have additional comments.

Response submitted on September 17, 2024
General

1.     We note your response submitted on September 17, 2024. Please amend the 
referenced
       Form 8-Ks to reflect the accurate date of the events that gave rise to 
the reporting
       obligation.
       Please contact Thomas Jones at 202-551-3602 or Jay Ingram at 
202-551-3397 with any
questions.



                                                          Sincerely,

                                                          Division of 
Corporation Finance
                                                          Office of 
Manufacturing
cc:   David Ficksman