SEC Company Response from Super League Enterprise, (SLE) — Dec 16, 2025
Super League Enterprise, Inc.
Date: Dec. 16, 2025 · CIK: 0001621672 · Accession: 0001437749-25-037906
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-291980
Letter
RE:
slgg20251216_corresp.htm
December 16, 2025
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Super League Enterprise, Inc.
Registration Statement on Form S-3
(File No. 333-291980)
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Super League Enterprise, Inc. (the “ Registrant ”) hereby requests acceleration of the effectiveness of the Registration Statement on Form S-3 (File No. 333-291980) (the “ Registration Statement ”) to 4:00 p.m Eastern Time on Wednesday, December 17, 2025, 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 ENTERPRISE, INC.
Show Raw Text
CORRESP 1 filename1.htm slgg20251216_corresp.htm December 16, 2025 VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E. Washington, D.C. 20549 RE: Super League Enterprise, Inc. Registration Statement on Form S-3 (File No. 333-291980) Ladies and Gentlemen: Pursuant to Rule 461 under the Securities Act of 1933, as amended, Super League Enterprise, Inc. (the “ Registrant ”) hereby requests acceleration of the effectiveness of the Registration Statement on Form S-3 (File No. 333-291980) (the “ Registration Statement ”) to 4:00 p.m Eastern Time on Wednesday, December 17, 2025, 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 ENTERPRISE, INC. /s/ Matthew Edelman Matthew Edelman Chief Executive Officer cc: Jack Kennedy, Disclosure Law Group, a Professional Corporation