Correspondence 0001213900-23-047451 from Mega Matrix Corp. (MPU) (CIK 0001036848)
Mega Matrix Corp. (MPU) (CIK 0001036848)
Date: June 8, 2023 · CIK: 0001036848 · Accession: 0001213900-23-047451
AI Filing Summary & Sentiment
File numbers found in text: 001-13387, 333-271349
Referenced dates: May 25, 2023
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CORRESP
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John P. Yung
2020 West El Camino Avenue, Suite 700
Sacramento, California 95833
John.Yung@lewisbrisbois.com
Direct: 916.646.8288
June 8, 2023
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Crypto Assets
100 F Street NE
Washington, DC 20549
Re:
Mega Matrix Corp.
Form 10-K for the Fiscal Year Ended December 31, 2022
Filed March 31, 2023
File No. 001-13387
Dear Sir/Madam:
We would like to acknowledge
receipt of the comment letter dated May 25, 2023, with respect to the above referenced filing (the “Comment Letter”).
Pursuant to a
telephone call with Mr. David Irving of the Staff on June 7, 2023, this is to confirm that Mega Matrix Corp. (the
“Company”) will fully respond to the Comment Letter upon clearing of the comment letter sent to MarsProtocol Inc. dated
May 24, 2023, with respect to the registration statement on Form F-4 (No. 333-271349) (“Form F-4”), or in the event
MarsProtocol Inc. abandons its redomicile from Delaware to the Cayman Islands as described in the Form F-4
(“Redomicile”), the Company will respond to the Comment Letter within ten (10) business days of abandoning the
Redomicile.
If you have any questions
or comments regarding the foregoing, please feel free to contact me at 916-646-8288.
Very truly yours,
/s/ John P. Yung
John P. Yung of
LEWIS BRISBOIS BISGAARD & SMITH llp
JPY:dh
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