SEC Comment Letter 0000000000-24-009769 to Motorsport Games Inc. (MSGM)
Motorsport Games Inc.
Date: Aug. 27, 2024 · CIK: 0001821175 · Accession: 0000000000-24-009769
AI Filing Summary & Sentiment
Reasoning
File numbers found in text: 333-281661
Letter
August 27, 2024 Stephen Hood Chief Executive Officer and President Motorsport Games Inc. 5972 NE 4th Avenue Miami, Florida 33137 Re:Motorsport Games Inc. Registration Statement on Form S-1 Filed August 20, 2024 File No. 333-281661 Dear Stephen Hood: 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 Kathleen Krebs at 202-551-3350 or Larry Spirgel at 202-551-3815 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc:Leslie Marlow, Esq.
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August 27, 2024
Stephen Hood
Chief Executive Officer and President
Motorsport Games Inc.
5972 NE 4th Avenue
Miami, Florida 33137
Re:Motorsport Games Inc.
Registration Statement on Form S-1
Filed August 20, 2024
File No. 333-281661
Dear Stephen Hood:
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 Kathleen Krebs at 202-551-3350 or Larry Spirgel at 202-551-3815 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:Leslie Marlow, Esq.