SEC Company Response from SIMPLICITY ESPORTS & GAMING Co (WINR) (CIK 0001708410) — Jun 22, 2022
SIMPLICITY ESPORTS & GAMING Co (WINR) (CIK 0001708410)
Date: June 22, 2022 · CIK: 0001708410 · Accession: 0001493152-22-017449
AI Filing Summary & Sentiment
File numbers found in text: 333-265521
Letter
Office of Trade & Services Division of Corporation Finance Re: Simplicity Esports and Gaming Company Registration Statement on Form S-1 Filed June 10, 2022 (File No. 333-265521)
Dear Ms. Wall:
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 12:00 P.M. Eastern Time on Friday June 24, 2022, 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
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CORRESP
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filename1.htm
SIMPLICITY
ESPORTS AND GAMING COMPANY
7000
W. Palmetto Park Rd., Suite 505
Boca
Raton, FL 33433
June
22, 2022
CORRESPONDENCE
FILING VIA EDGAR
Alyssa
Wall
Office
of Trade & Services
Division
of Corporation Finance
U.S.
Securities and Exchange Commission
100
F Street, N.E.
Washington,
D.C. 20549
Re:
Simplicity Esports and Gaming
Company
Registration
Statement on Form S-1
Filed
June 10, 2022
(File No. 333-265521)
Dear
Ms. Wall:
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 12:00 P.M. Eastern Time on Friday June 24, 2022, 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