SEC Company Response from GAN Ltd (GAN) (CIK 0001799332) — May 1, 2020

GAN Ltd (GAN) (CIK 0001799332)
Date: May 1, 2020 · CIK: 0001799332 · Accession: 0001493152-20-007503

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AI Filing Summary & Sentiment

File numbers found in text: 333-237372

Date

May 1, 2020

Author

Limited

Form

CORRESP

Company

GAN Ltd (GAN) (CIK 0001799332)

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Attention: Edwin Kim, Esq. Re: GAN Limited Registration Statement on Form F-l File No. 333-237372

Dear Mr. Kim:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, GAN Limited hereby requests that the effective date of the above-referenced Registration Statement on Form F-1 be accelerated so that the Registration Statement may become effective on Monday, May 4, 2020 at 4:00 p.m. (Eastern time), or as soon thereafter as may be practicable. By separate letter, the representative of the underwriters of the issuance of the securities being registered join this request for acceleration.

We respectfully request that we be notified of such effectiveness by a telephone call to James Mercer III, Esq. of Sheppard, Mullin, Richter & Hampton LLP, at (858) 720-7469.

Very
truly yours,
GAN
Limited

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CORRESP
1
filename1.htm

GAN
Limited

Axe
& Bottle Court

70
Newcomen Street

London
SE1 1YT

May
1, 2020

VIA
EDGAR

United
States Securities and Exchange Commission

Division
of Corporation Finance

100
F Street, NE

Washington,
D.C. 20549

Attention:
Edwin Kim, Esq.

    Re:
    GAN
        Limited

        Registration
        Statement on Form F-l

        File
        No. 333-237372

Dear
Mr. Kim:

Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, GAN Limited hereby requests that the effective date of the
above-referenced Registration Statement on Form F-1 be accelerated so that the Registration Statement may become effective on
Monday, May 4, 2020 at 4:00 p.m. (Eastern time), or as soon thereafter as may be practicable. By separate letter, the representative
of the underwriters of the issuance of the securities being registered join this request for acceleration.

We
respectfully request that we be notified of such effectiveness by a telephone call to James Mercer III, Esq. of Sheppard, Mullin,
Richter & Hampton LLP, at (858) 720-7469.

Very
truly yours,

GAN
Limited

    GAN LIMITED

    By:
    /s/
    Dermot Smurfit

    Name:

    Dermot
    Smurfit

    Title:

    Chief
    Executive Officer

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