SEC Comment Letter for SIMPLICITY ESPORTS & GAMING Co (WINR) (CIK 0001708410) — Oct 7, 2021
SIMPLICITY ESPORTS & GAMING Co (WINR) (CIK 0001708410)
Date: Oct. 7, 2021 · CIK: 0001708410 · Accession: 0000000000-21-012243
AI Filing Summary & Sentiment
File numbers found in text: 333-259993
Letter
United States securities and exchange commission logo October 7, 2021 Roman Franklin Chief Executive Officer Simplicity Esports and Gaming Company 7000 W. Palmetto Park Rd., Suite 505 Boca Raton, FL 33433 Re:Simplicity Esports and Gaming Company Registration Statement on Form S-1 Filed October 1, 2021 File No. 333-259993 Dear Mr. Franklin: 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 Donald Field at 202-551-3680 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
Show Raw Text
United States securities and exchange commission logo
October 7, 2021
Roman Franklin
Chief Executive Officer
Simplicity Esports and Gaming Company
7000 W. Palmetto Park Rd., Suite 505
Boca Raton, FL 33433
Re:Simplicity Esports and Gaming Company
Registration Statement on Form S-1
Filed October 1, 2021
File No. 333-259993
Dear Mr. Franklin:
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 Donald Field at 202-551-3680 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services