SEC Comment Letter for SIMPLICITY ESPORTS & GAMING Co (WINR) (CIK 0001708410) — May 2, 2022
SIMPLICITY ESPORTS & GAMING Co (WINR) (CIK 0001708410)
Date: May 2, 2022 · CIK: 0001708410 · Accession: 0000000000-22-004723
AI Filing Summary & Sentiment
File numbers found in text: 333-264412
Letter
United States securities and exchange commission logo May 2, 2022 Roman Franklin 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 on April 21, 2022 File No. 333-264412 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 Janice Adeloye at 202-551-3034 or Dietrich King at 202-551-8071 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services
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United States securities and exchange commission logo
May 2, 2022
Roman Franklin
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 on April 21, 2022
File No. 333-264412
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 Janice Adeloye at 202-551-3034 or Dietrich King at 202-551-8071 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services