SEC Company Response from SIMPLICITY ESPORTS & GAMING Co (WINR) (CIK 0001708410) — Oct 7, 2021
SIMPLICITY ESPORTS & GAMING Co (WINR) (CIK 0001708410)
Date: Oct. 7, 2021 · CIK: 0001708410 · Accession: 0001493152-21-024966
AI Filing Summary & Sentiment
File numbers found in text: 333-259993
Letter
Office of Trade & Services Washington, D.C. 20549 Re: Simplicity Esports and Gaming Company Registration Statement Filed on Form S-1 (File No. 333-259993)
Dear Mr. Field:
On behalf of Simplicity Esports and Gaming Company (the “Company”), in accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:00 P.M. Eastern Time on Tuesday, October 12, 2021, or as soon thereafter as is practicable.
The Company acknowledges that:
● should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing;
● the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
● the Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
Sincerely,
/s/
Roman Franklin
Show Raw Text
CORRESP
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filename1.htm
SIMPLICITY
ESPORTS AND GAMING COMPANY
7000
W. Palmetto Park Rd., Suite 505
Boca
Raton, FL 33433
October
7, 2021
CORRESPONDENCE
FILING VIA EDGAR
Mr.
Donald Field
Office
of Trade & Services
U.S.
Securities and Exchange Commission
100
F Street, N.E.
Washington,
D.C. 20549
Re:
Simplicity
Esports and Gaming Company
Registration
Statement Filed on Form S-1
(File
No. 333-259993)
Dear
Mr. Field:
On
behalf of Simplicity Esports and Gaming Company (the “Company”), in accordance with Rule 461 under the Securities Act of
1933, as amended, the undersigned respectfully requests that the effective date for the Registration Statement referred to above be accelerated
so that it will be declared effective at 4:00 P.M. Eastern Time on Tuesday, October 12, 2021, or as soon thereafter as is practicable.
The
Company acknowledges that:
●
should
the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission
from taking any action with respect to the filing;
●
the
action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve
the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and
●
the
Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission
or any person under the federal securities laws of the United States.
Sincerely,
/s/
Roman Franklin
Roman
Franklin
Chief
Executive Officer
cc:
Craig
D. Linder, Esq./Anthony L.G., PLLC