Correspondence 0001104659-23-017826 from ShiftPixy, Inc. (PIXY) (CIK 0001675634)
ShiftPixy, Inc. (PIXY) (CIK 0001675634)
Date: Feb. 10, 2023 · CIK: 0001675634 · Accession: 0001104659-23-017826
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File numbers found in text: 333-269477
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CORRESP
1
filename1.htm
February 10, 2023
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
Attention: Cara Wirth
Re: ShiftPixy, Inc.
Registration Statement on Form S-3
File No. 333-269477
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated
under the Securities Act of 1933, as amended, ShiftPixy, Inc. (the “Company”) hereby respectfully requests acceleration of
the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 9:00
am Eastern Time, February 13, 2023, or as soon as practicable thereafter.
Very truly yours,
ShiftPixy, Inc.
By: /s/ Scott W. Absher
Scott W. Absher
Chief Executive Officer