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Correspondence 0001493152-23-008093 from GameSquare Holdings, Inc. (GAME)

GameSquare Holdings, Inc.
Date: March 17, 2023 · CIK: 0001714562 · Accession: 0001493152-23-008093

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File numbers found in text: 001-39389

Referenced dates: March 3, 2023

Date
August 31, 2022
Author
Chief
Form
CORRESP
Company
GameSquare Holdings, Inc.

Letter

March 17, 2023

United States Securities and Exchange Commission

Attn: Ms. Angela Lumley

Division of Corporation Finance

Office of Trade & Services

F Street N.E.

Washington, DC 20549-7010

VIA EDGAR

Re: Engine Gaming and Media, Inc.

Form 20-F for Fiscal Year Ended August 31, 2022

Comment Letter Dated March 3, 2023

File No. 001-39389

Engine Gaming and Media Inc. (the “Company”) confirms receipt of the comment letter by the staff of the United States Securities and Exchange Commission, dated March 3, 2023 (the “Comment Letter”), in respect of the above noted filing. The Company is engaged with its independent auditor regarding the delivery of revised audit reports to reflect the Staff’s comment. The Company will file an amended Form 20-F containing such revised audit reports once they are available.

If you should have any questions or concerns regarding the anticipated timing of our response, please do not hesitate to contact me at (404) 545-1547 or Richard Raymer, our outside legal counsel at (416) 367-7388.

Yours truly,

Engine Gaming and Media, Inc.

/s/ Louis Schwartz

Chief Executive Officer

Show Raw Text
CORRESP
1
filename1.htm

March
17, 2023

United
States Securities and Exchange Commission

Attn:
Ms. Angela Lumley

Division
of Corporation Finance

Office
of Trade & Services

100
F Street N.E.

Washington,
DC 20549-7010

VIA
EDGAR

    Re:
    Engine
    Gaming and Media, Inc.

    Form
    20-F for Fiscal Year Ended August 31, 2022

    Comment
    Letter Dated March 3, 2023

    File
    No. 001-39389

Engine
Gaming and Media Inc. (the “Company”) confirms receipt of the comment letter by the staff of the United States Securities
and Exchange Commission, dated March 3, 2023 (the “Comment Letter”), in respect of the above noted filing. The Company is
engaged with its independent auditor regarding the delivery of revised audit reports to reflect the Staff’s comment. The Company
will file an amended Form 20-F containing such revised audit reports once they are available.

If
you should have any questions or concerns regarding the anticipated timing of our response, please do not hesitate to contact me at (404)
545-1547 or Richard Raymer, our outside legal counsel at (416) 367-7388.

    Yours
    truly,

    Engine
    Gaming and Media, Inc.

    /s/
    Louis Schwartz

    Chief
    Executive Officer