Correspondence 0001654954-23-006015 from SharpLink Gaming Ltd. (CIK 0001025561)
SharpLink Gaming Ltd. (CIK 0001025561)
Date: May 9, 2023 · CIK: 0001025561 · Accession: 0001654954-23-006015
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File numbers found in text: 333-271396
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CORRESP 1 filename1.htm sharp_corresp SharpLink Gaming Ltd. 333 Washington Avenue North, Suite 104 Minneapolis, Minnesota 55402 (612) 293-0619 May 9, 20223 BY EDGAR U.S. Securities and Exchange Commission Division of Corporation Finance 100 F Street, NE Washington, D.C. 20549 Re: SharpLink Gaming Ltd. (the “Company”) Registration Statement on Form S-1 File Number: 333-271396 Ladies and Gentlemen: The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of the effectiveness of the above-referenced registration statement (the “Registration Statement”) so as to become effective as of 4:00 pm on Wednesday, May 10, 2023, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please confirm orally that event with our counsel, Loeb & Loeb LLP, by calling Tahra Wright at 212-407-4122. Sincerely, SharpLink Gaming Ltd. By: /s/ Rob Phythian Rob Phythian Chief Executive Officer