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SEC Company Response from Super League Enterprise, Inc. (SLE) (CIK 0001621672) (SLE) — Feb 21, 2019

Super League Enterprise, Inc. (SLE) (CIK 0001621672)
Date: Feb. 21, 2019 · CIK: 0001621672 · Accession: 0001654954-19-001852

Offering / Registration Process Regulatory Compliance Business Model Clarity

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File numbers found in text: 333-229144

Date
February 21, 2019
Author
SUPER LEAGUE
Form
CORRESP
Company
Super League Enterprise, Inc. (SLE) (CIK 0001621672)

Letter

SLG

February 21, 2019

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Heather Clark, Melissa Raminpour, John Dana Brown and Anne Parker

RE:

Super League Gaming, Inc.

Registration Statement on Form S-1, as amended

(File No. 333-229144)

Acceleration Request

Requested Date: February 25, 2019

Requested Time: 4:00 P.M. Eastern Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Super League Gaming, Inc. (the “Company”) hereby requests acceleration of the effective date of the Registration Statement on Form S-1, as amended (File No. 333-229144) (the “Registration Statement”). We respectfully request that the Registration Statement be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Disclosure Law Group, a Professional Corporation, by calling Ms. Jessica Sudweeks at (619) 272-7063.

Very truly
yours,
SUPER LEAGUE
GAMING, INC.

Show Raw Text
CORRESP
1
filename1.htm

SLG

February 21, 2019

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn:
Heather Clark, Melissa Raminpour, John Dana Brown and Anne
Parker

RE:

Super League Gaming, Inc.

Registration
Statement on Form S-1, as amended

(File No. 333-229144)

Acceleration Request

Requested Date:
   February
25, 2019

Requested Time:
            4:00 P.M. Eastern
Time

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of
1933, as amended, Super League Gaming, Inc. (the
“Company”) hereby requests acceleration of the
effective date of the Registration Statement on Form S-1, as
amended (File No. 333-229144) (the “Registration
Statement”). We
respectfully request that the Registration Statement be declared
effective at the “Requested Date” and “Requested
Time” set forth above or at such later time as the Company or
its counsel may orally request via telephone call to the staff of
the Division of Corporation Finance of the Securities and Exchange
Commission. Once the Registration Statement has been declared
effective, please orally confirm that event with our counsel,
Disclosure Law Group, a Professional Corporation, by calling Ms.
Jessica Sudweeks at (619) 272-7063.

Very truly
yours,

SUPER LEAGUE
GAMING, INC.

/s/ Ann Hand

Ann
Hand

Chief
Executive Officer, President and Chair

cc:         Clayton
Haynes, Super League Gaming, Inc.

Daniel
W. Rumsey, Disclosure Law Group, a Professional
Corporation

Jessica
R. Sudweeks, Disclosure Law Group, a Professional
Corporation

Ben
A. Stacke, Faegre Baker Daniels LLP

Jonathan
R. Zimmerman, Faegre Baker Daniels LLP

Ryan
R. Woessner, Faegre Baker Daniels LLP