SEC Comment Letter for ESPORTS ENTERTAINMENT GROUP, INC. (GMBL, GMBLP, GMBLW, GMBLZ) (CIK 0001451448) (GMBL) — Feb 27, 2020
ESPORTS ENTERTAINMENT GROUP, INC. (GMBL, GMBLP, GMBLW, GMBLZ) (CIK 0001451448)
Date: Feb. 27, 2020 · CIK: 0001451448 · Accession: 0000000000-20-001790
AI Filing Summary & Sentiment
File numbers found in text: 333-231167
Letter
February 27, 2020 Grant Johnson Chief Executive Officer Esports Entertainment Group, Inc. 170 Pater House, Psaila Street Birkirkara, Malta, BKR 9077 Re:Esports Entertainment Group, Inc. Amendment No. 3 to Registration Statement on Form S-1 Filed February 24, 2019 File No. 333-231167 Dear Mr. Johnson: We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments. Unless we note otherwise, our references to prior comments are to comments in our November 26, 2019 letter. Amended Form S-1 filed February 24, 2020 Use of Proceeds, page 39 1.We note the disclosure regarding your potential acquisition of Argyll Entertainment AG. Please tell us whether any offering proceeds would be used for such a transaction. If offering proceeds would be used for such a transaction please provide the disclosure required by Instruction 6 to Item 504 of Regulation S-K.
FirstName LastNameGrant Johnson Comapany NameEsports Entertainment Group, Inc. February 27, 2020 Page 2 FirstName LastName Grant Johnson Esports Entertainment Group, Inc. February 27, 2020 Page 2 Please contact John Dana Brown at 202-551-3859 or Anne Parker at 202-551-3611 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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February 27, 2020
Grant Johnson
Chief Executive Officer
Esports Entertainment Group, Inc.
170 Pater House, Psaila Street
Birkirkara, Malta, BKR 9077
Re:Esports Entertainment Group, Inc.
Amendment No. 3 to Registration Statement on Form S-1
Filed February 24, 2019
File No. 333-231167
Dear Mr. Johnson:
We have reviewed your amended registration statement and have the following
comments. In some of our comments, we may ask you to provide us with information so we
may better understand your disclosure.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe our comments apply to your facts and
circumstances or do not believe an amendment is appropriate, please tell us why in your
response.
After reviewing any amendment to your registration statement and the information you
provide in response to these comments, we may have additional comments. Unless we note
otherwise, our references to prior comments are to comments in our November 26, 2019 letter.
Amended Form S-1 filed February 24, 2020
Use of Proceeds, page 39
1.We note the disclosure regarding your potential acquisition of Argyll Entertainment AG.
Please tell us whether any offering proceeds would be used for such a transaction. If
offering proceeds would be used for such a transaction please provide the disclosure
required by Instruction 6 to Item 504 of Regulation S-K.
FirstName LastNameGrant Johnson
Comapany NameEsports Entertainment Group, Inc.
February 27, 2020 Page 2
FirstName LastName
Grant Johnson
Esports Entertainment Group, Inc.
February 27, 2020
Page 2
Please contact John Dana Brown at 202-551-3859 or Anne Parker at 202-551-3611 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services