SEC Comment Letter 0000000000-23-004262 to SharpLink Gaming Ltd. (CIK 0001025561)
SharpLink Gaming Ltd. (CIK 0001025561)
Date: April 26, 2023 · CIK: 0001025561 · Accession: 0000000000-23-004262
AI Filing Summary & Sentiment
File numbers found in text: 333-271396
Letter
United States securities and exchange commission logo April 26, 2023 Rob Phythian Chief Executive Officer SharpLink Gaming Ltd. 333 Washington Avenue North, Suite 104 Minneapolis, Minnesota Re:SharpLink Gaming Ltd. Registration Statement on Form S-1 Filed April 21, 2023 File No. 333-271396 Dear Rob Phythian: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 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 Marion Graham, Staff Attorney, at 202-551-6521 or Jeff Kauten, Staff Attorney, at 202-551-3447 with any questions. Sincerely, Division of Corporation Finance Office of Technology
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United States securities and exchange commission logo
April 26, 2023
Rob Phythian
Chief Executive Officer
SharpLink Gaming Ltd.
333 Washington Avenue North, Suite 104
Minneapolis, Minnesota
Re:SharpLink Gaming Ltd.
Registration Statement on Form S-1
Filed April 21, 2023
File No. 333-271396
Dear Rob Phythian:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rule 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 Marion Graham, Staff Attorney, at 202-551-6521 or Jeff Kauten, Staff
Attorney, at 202-551-3447 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology