Correspondence 0001493152-23-034867 from SharpLink Gaming Ltd. (CIK 0001025561)
SharpLink Gaming Ltd. (CIK 0001025561)
Date: Sept. 29, 2023 · CIK: 0001025561 · Accession: 0001493152-23-034867
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File numbers found in text: 333-272652
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CORRESP
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SHARPLINK
GAMING LTD.
333
Washington Avenue North
Suite
104
Minneapolis,
Minnesota 55401
September
29, 2023
VIA
EDGAR
U.S.
Securities & Exchange Commission
Division
of Corporation Finance
100
F Street N.E.
Washington,
D.C. 20549
Attention:
Alexandra
Barone
Re:
SharpLink Gaming Ltd.
Registration
Statement on Form S-1
File
No. 333- 272652
Ladies
and Gentlemen:
Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, SharpLink Gaming Ltd. (the “Registrant”) hereby requests
acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-272652), as amended (the “Registration
Statement”), so that it may become effective at 4:30 P.M. Eastern Time on September 29, 2023, or as soon as practicable thereafter.
Best
Regards,
SHARPLINK
GAMING LTD.
/s/
Rob Phythian
Rob
Phythian
Chief
Executive Officer
cc:
Tahra Wright, Esq., Loeb & Loeb LLP
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