SEC Company Response from GAN Ltd (GAN) (CIK 0001799332) — Dec 15, 2020
GAN Ltd (GAN) (CIK 0001799332)
Date: Dec. 15, 2020 · CIK: 0001799332 · Accession: 0001493152-20-023651
AI Filing Summary & Sentiment
File numbers found in text: 333-251163
Show Raw Text
CORRESP
1
filename1.htm
B.
Riley Securities, Inc.
11100
Santa Monica Blvd., Suite 800
Los
Angeles, CA 90025
December
15, 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. 333-251163
Dear
Mr. Kim:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended (the “Securities Act”), the undersigned, as underwriter of
GAN Limited’s proposed public offering of its ordinary shares, hereby joins 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 Wednesday,
December 16, 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 December
14, 2020 and the date hereof, we have distributed approximately 435 copies of the Preliminary Prospectus, dated December 14, 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 Securities, Inc.
By:
/s/
Jimmy Baker
Name:
Jimmy
Baker
Title:
Head
of Capital Markets
[GAN
Limited Acceleration Request]