Correspondence 0001437749-23-016399 from Super League Enterprise, Inc. (SLE) (CIK 0001621672) (SLE)
Super League Enterprise, Inc. (SLE) (CIK 0001621672)
Date: June 1, 2023 · CIK: 0001621672 · Accession: 0001437749-23-016399
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File numbers found in text: 333-271424
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CORRESP 1 filename1.htm slgg20230601_corresp.htm June 1, 2023 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 RE: Super League Gaming, Inc. Registration Statement on Form S-3 (File No. 333-271424) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Super League Gaming, Inc. (the “Registrant”) hereby requests acceleration of the effectiveness of the Registration Statement on Form S-3 (File No. 333-271424) (the “Registration Statement”) to 4:00 p.m Eastern Time on Monday, June 5, 2023, or as soon as is practicable thereafter. Upon grant of our request to accelerate effectiveness, we would appreciate your communicating with our counsel, Disclosure Law Group, a Professional Corporation, by calling Mr. Jack Kennedy at (619) 272-7064, to confirm the exact time at which the Registration Statement was declared effective. Very truly yours, SUPER LEAGUE GAMING, INC. /s/ Ann Hand Ann Hand Chief Executive Officer and Chair cc: Jack P. Kennedy, Disclosure Law Group, a Professional Corporation