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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

Offering / Registration Process Regulatory Compliance Business Model Clarity

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File numbers found in text: 333-237626

Date
April 16, 2020
Author
President
Form
CORRESP
Company
Super League Enterprise, Inc. (SLE) (CIK 0001621672)

Letter

VIA EDGAR United States Securities and Exchange Commission Attention: Jacqueline Kaufman Super League Gaming, Inc. Registration Statement on Form S-3 (File No. 333-237626)

RE:

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.

Show Raw Text
CORRESP
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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