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
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<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<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
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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
</TEXT>
</DOCUMENT>