SEC Company Response from GAN Ltd (GAN) (CIK 0001799332) — May 1, 2020
GAN Ltd (GAN) (CIK 0001799332)
Date: May 1, 2020 · CIK: 0001799332 · Accession: 0001493152-20-007504
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File numbers found in text: 333-237372
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CORRESP
1
filename1.htm
B.
Riley FBR, Inc.
11100
Santa Monica Blvd., Suite 800
Los
Angeles, CA 90025
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
Ladies
and Gentlemen:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the undersigned, as representative
of the several underwriters of GAN Limited’s proposed initial public offering of its ordinary shares, we hereby join GAN
Limited’s request for acceleration of the above-referenced Registration Statement, requesting acceleration of the effective
date to 4:00 p.m. (Eastern time) on Monday, May 4, 2020, or as soon thereafter as is practicable.
In
accordance with Rule 460 under the Securities Act, and in connection with the foregoing, please be advised that between April
27, 2020 and the date hereof, we have distributed approximately 860 copies of the Preliminary Prospectus, dated April 27, 2020
to prospective dealers, institutional investors and others.
The
undersigned confirms that they have complied with and will continue to comply with, and that they have been informed by the participating
underwriters and dealers that they have complied with and will continue to comply with, Rule 15c2-8 under the Securities Exchange
Act of 1934, as amended, in connection with the above-referenced issue.
Very
truly yours,
B.
Riley FBR, Inc.
B. RILEY FBR, INC.
as Representative of the several Underwriters
By:
/s/
Jimmy Baker
Name:
Jimmy
Baker
Title:
Head
of Capital Markets