Correspondence 0001493152-26-008361 from NightFood Holdings, Inc. (NGTF)

NightFood Holdings, Inc.
Date: Feb. 27, 2026 · CIK: 0001593001 · Accession: 0001493152-26-008361

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File numbers found in text: 333-293321

Date

Feb. 27, 2026

Author

Chief

Form

CORRESP

Company

NightFood Holdings, Inc.

Letter

Nightfood Holdings, Inc.

South Main Street

Los Angeles, CA 90016

Tel: (866) 291-7778

February 27, 2026

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

F. Street, N.E.

Washington, D.C. 20549

Attention: Jenny O’Shanick

Re: Nightfood Holdings, Inc.

Registration Statement on Form S-1

File No. 333-293321

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 p.m., Eastern Time on March 3, 2026, or as soon thereafter as practicable.

Please contact Tomer Magid of Sichenzia Ross Ference Carmel LLP at (646) 693-6586, as soon as the Registration Statement has been declared effective, or if you have any other questions or concerns regarding this matter.

Very
truly yours,
Nightfood
Holdings, Inc.

Show Raw Text

CORRESP
1
filename1.htm

Nightfood
Holdings, Inc.

13501
South Main Street

Los
Angeles, CA 90016

Tel:
(866) 291-7778

February
27, 2026

VIA
EDGAR

United
States Securities and Exchange Commission

Division
of Corporation Finance

Office
of Technology

100
F. Street, N.E.

Washington,
D.C. 20549

Attention:
Jenny O’Shanick

    Re:
    Nightfood
Holdings, Inc.

    Registration
    Statement on Form S-1

    File
    No. 333-293321

Ladies
and Gentlemen:

Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for
the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 p.m., Eastern Time on March
3, 2026, or as soon thereafter as practicable.

Please
contact Tomer Magid of Sichenzia Ross Ference Carmel LLP at (646) 693-6586, as soon as the Registration Statement has been declared effective,
or if you have any other questions or concerns regarding this matter.

    Very
    truly yours,

    Nightfood
    Holdings, Inc.

    By:

    /s/
    Jimmy Chan

    Jimmy
    Chan

    Chief
    Executive Officer

SecProbe.io