SEC Comment Letter for SIMPLICITY ESPORTS & GAMING Co (WINR) (CIK 0001708410) — Jun 21, 2022
SIMPLICITY ESPORTS & GAMING Co (WINR) (CIK 0001708410)
Date: June 21, 2022 · CIK: 0001708410 · Accession: 0000000000-22-006674
AI Filing Summary & Sentiment
File numbers found in text: 333-265521
Letter
United States securities and exchange commission logo June 21, 2022 Roman Franklin Chief Executive Officer Simplicity Esports and Gaming Company 625 N. Flagler Drive, Suite 600 West Palm Beach, FL 33401 Re:Simplicity Esports and Gaming Company Registration Statement on Form S-1 Filed June 10, 2022 File No. 333-265521 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 Alyssa Wall at 202-551-8106 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Craig D. Linder, Esq.
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United States securities and exchange commission logo
June 21, 2022
Roman Franklin
Chief Executive Officer
Simplicity Esports and Gaming Company
625 N. Flagler Drive, Suite 600
West Palm Beach, FL 33401
Re:Simplicity Esports and Gaming Company
Registration Statement on Form S-1
Filed June 10, 2022
File No. 333-265521
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 Alyssa Wall at 202-551-8106 with any questions.
Sincerely,
Division of Corporation Finance
Office of Trade & Services
cc: Craig D. Linder, Esq.