SEC Comment Letter 0000000000-23-005135 to GAN Ltd (GAN) (CIK 0001799332)
GAN Ltd (GAN) (CIK 0001799332)
Date: May 15, 2023 · CIK: 0001799332 · Accession: 0000000000-23-005135
AI Filing Summary & Sentiment
File numbers found in text: 333-271734
Letter
United States securities and exchange commission logo May 15, 2023 Dermot Smurfit Chief Executive Officer GAN Ltd 400 Spectrum Center Drive, Suite 1900, Irvine, CA 92618 Re:GAN Ltd Registration Statement on Form S-1 Filed May 8, 2023 File No. 333-271734 Dear Dermot Smurfit: 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 Aliya Ishmukhamedova, Staff Attorney, at 202-551-7519 or Jan Woo, Legal Branch Chief, at 202-551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: Jeffrey H. Kuras
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United States securities and exchange commission logo
May 15, 2023
Dermot Smurfit
Chief Executive Officer
GAN Ltd
400 Spectrum Center Drive, Suite 1900,
Irvine, CA 92618
Re:GAN Ltd
Registration Statement on Form S-1
Filed May 8, 2023
File No. 333-271734
Dear Dermot Smurfit:
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 Aliya Ishmukhamedova, Staff Attorney, at 202-551-7519 or Jan Woo,
Legal Branch Chief, at 202-551-3453 with any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc: Jeffrey H. Kuras