WORKSPORT LTD.
2500 N America Dr
West Seneca, New York 14224
(888) 554-8789
January 26, 2026
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Manufacturing
100 F. Street, N.E.
Washington, D.C. 20549
Attention: Mr. Eranga Dias
| Re: | Worksport Ltd. Registration Statement on Form S-3 File No. 333-292823 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date of the above-referenced Registration Statement be accelerated so that it will be declared effective at 4:00 p.m., Eastern Time on Wednesday, January 28, 2026, or as soon thereafter as practicable.
Kindly contact Philip Magri, Esq. of Sichenzia Ross Ference Carmel LLP at (646) 668-6534, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.
| Very truly yours, | ||
| WORKSPORT LTD. | ||
| By: | /s/ Steven Rossi | |
| Steven Rossi | ||
| Chief Executive Officer | ||