SEC Company Response from Super League Enterprise, Inc. (SLE) (CIK 0001621672) (SLE) — Apr 16, 2020
Super League Enterprise, Inc. (SLE) (CIK 0001621672)
Date: April 16, 2020 · CIK: 0001621672 · Accession: 0001654954-20-004170
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File numbers found in text: 333-237626
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CORRESP 1 filename1.htm slgcorresp_apr2020 April 16, 2020 VIA EDGAR United States Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549 Attention: Jacqueline Kaufman RE: Super League Gaming, Inc. Registration Statement on Form S-3 (File No. 333-237626) Dear Ms. Kaufman, Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, Super League Gaming, Inc., a Delaware corporation (the “Registrant”), hereby requests acceleration of the effective date of the Registration Statement referred to above so that it may become effective at 10:00 a.m. Eastern Standard Time on April 20, 2020, or as soon as 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 Ms. Jessica R. Sudweeks at (619) 272-7063, 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 President and Chief Executive Officer cc: Jessica Sudweeks Partner Disclosure Law Group, a Professional Corporation