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SEC Comment Letter for SharpLink Gaming Ltd. (CIK 0001025561) — Oct 11, 2005

SharpLink Gaming Ltd. (CIK 0001025561)
Date: Oct. 11, 2005 · CIK: 0001025561 · Accession: 0000000000-05-052037

AI Filing Summary & Sentiment

Date
October 11, 2005
Author
Larry Spirgel
Form
UPLOAD
Company
SharpLink Gaming Ltd. (CIK 0001025561)

Letter

October 11, 2005 Via U.S. Mail and Fax Mr. Shlomi Hagai Chief Financial Officer Mer Telemanagement Solutions, Ltd. 22 Zarhin Street Ra`anana 43662, Israel File No. 0-28950

Re: Mer Telemanagement Solutions, Ltd. Form 20-F for Fiscal Year Ended December 31, 2004 Filed June 30, 2005

Dear Mr. Hagai:

We have completed our review of your Form 20-F and related filings and do not, at this time, have any further comments.

Sincerely,
Larry Spirgel
Assistant Director
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Show Raw Text
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<TEXT>
Mail Stop 3561

      October 11, 2005

Via U.S. Mail and Fax
Mr. Shlomi Hagai
Chief Financial Officer
Mer Telemanagement Solutions, Ltd.
22 Zarhin Street
Ra`anana 43662, Israel

	Re:	Mer Telemanagement Solutions, Ltd.
      Form 20-F for Fiscal Year Ended December 31, 2004
		Filed June 30, 2005

		File No. 0-28950

Dear Mr. Hagai:

	We have completed our review of your Form 20-F and related
filings and do not, at this time, have any further comments.

								Sincerely,

								Larry Spirgel
								Assistant Director
??

??

??

??

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549

</TEXT>
</DOCUMENT>