SEC Comment Letter for SIMPLICITY ESPORTS & GAMING Co (WINR) (CIK 0001708410) — Mar 26, 2020
SIMPLICITY ESPORTS & GAMING Co (WINR) (CIK 0001708410)
Date: March 26, 2020 · CIK: 0001708410 · Accession: 0000000000-20-002658
AI Filing Summary & Sentiment
File numbers found in text: 333-237359
Letter
March 26, 2020 Jed Kaplan Chief Executive Officer Simplicity Esports & Gaming Co 625 N. Flagler Drive, Suite 600 West Palm Beach, FL 33401 Re:Simplicity Esports & Gaming Co Registration Statement on Form S-1 Filed March 24, 2020 File No. 333-237359 Dear Mr. Kaplan: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jennifer López at 202-551-3792 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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March 26, 2020
Jed Kaplan
Chief Executive Officer
Simplicity Esports & Gaming Co
625 N. Flagler Drive, Suite 600
West Palm Beach, FL 33401
Re:Simplicity Esports & Gaming Co
Registration Statement on Form S-1
Filed March 24, 2020
File No. 333-237359
Dear Mr. Kaplan:
This is to advise you that we have not reviewed and will not review your registration
statement.
Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
Please contact Jennifer López at 202-551-3792 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services