Correspondence 0001477932-23-009371 from ShiftPixy, Inc. (PIXY) (CIK 0001675634)
ShiftPixy, Inc. (PIXY) (CIK 0001675634)
Date: Dec. 28, 2023 · CIK: 0001675634 · Accession: 0001477932-23-009371
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File numbers found in text: 333-276208
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CORRESP 1 filename1.htm pixy_corresp.htm ShiftPixy, Inc. 4101 NW 25th Street Miami, FL 33142 December 28, 2023 Securities and Exchange Commission Division of Corporation Finance 100 F Street N.E. Washington, D.C. 20549 Re: ShiftPixy, Inc. Registration Statement on Form S-1 Filed December 21, 2023 File No. 333-276208 Ladies and Gentlemen: Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, ShiftPixy, Inc. hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:30 p.m. Eastern Time, January 2, 2024 or as soon as practicable thereafter. Very truly yours, ShiftPixy, Inc. By: /s/ Scott W. Absher Scott W. Absher Chief Executive Officer