Correspondence 0001493152-23-019747 from GAN Ltd (GAN) (CIK 0001799332)
GAN Ltd (GAN) (CIK 0001799332)
Date: June 1, 2023 · CIK: 0001799332 · Accession: 0001493152-23-019747
AI Filing Summary & Sentiment
File numbers found in text: 333-271734
Letter
June 1, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
F. Street, NE
Washington, D.C. 20549
Attention:Aliya Ishmukhamedova
Re: GAN Limited
Registration Statement on Form S-1
Filed May 8, 2023
File No. 333-271734
Acceleration Request
Requested Date: June 2, 2023
Requested Time: 4:00 P.M. Eastern Time
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, GAN Limited (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-271734) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above, or as soon as practicable thereafter, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. The Company hereby authorizes Jeffrey H. Kuras of Honigman LLP, counsel to the Company, to make such request on its behalf.
Please confirm the effectiveness of the Registration Statement with Jeffrey H. Kuras of Honigman LLP by telephone at (313) 465-7446.
Sincerely,
GAN Limited
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CORRESP
1
filename1.htm
June
1, 2023
VIA
EDGAR
U.S.
Securities and Exchange Commission
Division
of Corporation Finance
Office
of Technology
100
F. Street, NE
Washington,
D.C. 20549
Attention:Aliya
Ishmukhamedova
Re:
GAN
Limited
Registration
Statement on Form S-1
Filed
May 8, 2023
File
No. 333-271734
Acceleration
Request
Requested
Date:
June
2, 2023
Requested
Time:
4:00
P.M. Eastern Time
Ladies
and Gentlemen:
Pursuant
to Rule 461 under the Securities Act of 1933, as amended, GAN Limited (the “Company”) hereby requests that the above-referenced
Registration Statement on Form S-1 (File No. 333-271734) (the “Registration Statement”) be declared effective at the
“Requested Date” and “Requested Time” set forth above, or as soon as practicable thereafter, or at such later
time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities
and Exchange Commission. The Company hereby authorizes Jeffrey H. Kuras of Honigman LLP, counsel to the Company, to make such request
on its behalf.
Please
confirm the effectiveness of the Registration Statement with Jeffrey H. Kuras of Honigman LLP by telephone at (313) 465-7446.
Sincerely,
GAN Limited
By:
/s/
Dermot Smurfit
Dermot
Smurfit
Chief
Executive Officer
cc:
Jeffrey
H. Kuras, Honigman LLP