Correspondence 0001493152-24-041114 from Sports Entertainment Gaming Global Corp (LTRYW)
Sports Entertainment Gaming Global Corp
Date: Oct. 15, 2024 · CIK: 0001673481 · Accession: 0001493152-24-041114
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-281925
Letter
Re: Lottery.com, Inc.
October 15, 2024
Securities and Exchange Commission
Division of Corporation Finance
F Street N.E.
Washington, D.C. 20549
Registration Statement on Form S-1
File No. 333-281925
Acceleration Request
Requested Date: October 16, 2024, 11:00 am Eastern Standard Time
Gentlemen and Ladies:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Lottery.com, Inc., a Delaware corporation (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-281925) be declared effective at the “Requested Date” set forth above or as soon thereafter as practicable.
In connection with the acceleration request, the Company hereby acknowledges that:
● should the Securities and Exchange Commission (the “Commission”) or the staff of the Division of Corporation Finance of the Commission (the “Staff”), acting pursuant to delegated authority, declare the Registration Statement on Form S-1 (the “Filing”) effective, it does not foreclose the Commission from taking any action with respect to the Filing;
● the action of the Commission or the Staff, acting pursuant to delegated authority, in declaring the Filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the Filing; and
● the Company may not assert Staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Thank you for your courtesies and please contact us at your convenience if you require any additional information.
Very
truly yours,
/s/
Mathew McGahan
Show Raw Text
CORRESP
1
filename1.htm
October
15, 2024
Securities
and Exchange Commission
Division
of Corporation Finance
100
F Street N.E.
Washington,
D.C. 20549
Re:
Lottery.com,
Inc.
Registration
Statement on Form S-1
File
No. 333-281925
Acceleration
Request
Requested
Date: October 16, 2024, 11:00 am Eastern Standard Time
Gentlemen
and Ladies:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended, Lottery.com, Inc., a Delaware corporation (the “Company”)
hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-281925) be declared effective at the “Requested
Date” set forth above or as soon thereafter as practicable.
In
connection with the acceleration request, the Company hereby acknowledges that:
● should
the Securities and Exchange Commission (the “Commission”) or the staff of the
Division of Corporation Finance of the Commission (the “Staff”), acting pursuant
to delegated authority, declare the Registration Statement on Form S-1 (the “Filing”)
effective, it does not foreclose the Commission from taking any action with respect to the
Filing;
● the
action of the Commission or the Staff, acting pursuant to delegated authority, in declaring
the Filing effective, does not relieve the Company from its full responsibility for the adequacy
and accuracy of the disclosure in the Filing; and
● the
Company may not assert Staff comments and the declaration of effectiveness as a defense in
any proceeding initiated by the Commission or any person under the federal securities laws
of the United States.
Thank
you for your courtesies and please contact us at your convenience if you require any additional information.
Very
truly yours,
/s/
Mathew McGahan
Mathew
McGahan
Chief
Executive Officer