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CORRESP
1
filename1.htm

Motorsport
Games Inc.

5972
NE 4th Avenue

Miami,
Florida 33137

(949)
361-1200

August
27, 2024

VIA
EDGAR

United
States Securities and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
D.C. 20549

Attention:
Kathleen Krebs and Larry Spirgel

    Re:
    Motorsport
                                            Games Inc.

    Registration
    Statement on Form S-1

    File
    No: 333-281661

    Request
    for Acceleration of Effectiveness

Ladies
and Gentlemen:

Motorsport
Games Inc. (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the “Commission”)
take appropriate action to cause the above-referenced Registration Statement on Form S-1 (File No. 333-281661), to become effective on
Friday, August 30, 2024, at 4:00 p.m., Eastern Time, or as soon thereafter as is practicable.

The
Registrant understands that the Staff of the Commission will consider this request as confirmation by the Registrant that it is aware
of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration
Statement.

The
Registrant hereby authorizes its counsel, Leslie Marlow, Esq. or Patrick J. Egan, Esq. of Blank Rome LLP, to orally modify or withdraw
this request for acceleration. Please contact Ms. Marlow at (212) 885-5358 or Mr. Egan at (212) 885-5346 with any questions you may have
concerning this request, and please notify either Ms. Marlow or Mr. Egan when this request for acceleration has been granted.

    Very
    truly yours,

    MOTORSPORT
    GAMES INC.

    By:

    /s/
    Stephen Hood

    Name:
    Stephen
    Hood

    Title:
    President
    and Chief Executive Officer

    cc:
    Leslie
                                            Marlow, Esq., Blank Rome LLP

    Patrick
    J. Egan, Esq., Blank Rome LLP