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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

Date
February 10, 2023
Author
Scott W. Absher
Form
CORRESP
Company
ShiftPixy, Inc. (PIXY) (CIK 0001675634)

Letter

Re: ShiftPixy, Inc.

February 10, 2023

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

Attention: Cara Wirth

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.

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CORRESP
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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