Correspondence 0001493152-24-048312 from Motorsport Games Inc. (MSGM)
Motorsport Games Inc.
Date: Dec. 2, 2024 · CIK: 0001821175 · Accession: 0001493152-24-048312
AI Filing Summary & Sentiment
File numbers found in text: 333-283444
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CORRESP
1
filename1.htm
December
2, 2024
VIA
EDGAR
United
States Securities
and
Exchange Commission
Division
of Corporation Finance
100
F Street, N.E.
Washington,
D.C. 20549
Attention:
Marion Graham
Re:
Motorsport
Games Inc.
Registration
Statement on Form S-3
Filed November 25, 2024
File
No: 333-283444
Dear
Ms. Graham:
Motorsport
Games Inc. (the “Registrant”) hereby requests that the effective date of the above-referenced Registration Statement
on Form S-3 (File No. 333-283444), be accelerated by the U.S. Securities and Exchange Commission (the “Commission”)
to become effective on Wednesday, December 4, 2024, at 5:00 p.m., Eastern Time, or as soon as reasonably practicable thereafter.
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 Leslie Marlow and/or Patrick Egan 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 of them when this request for acceleration has been granted.
Very
truly yours,
MOTORSPORT
GAMES INC.
By:
/s/
Stephen Hood
Name:
Stephen
Hood
Title:
Chief
Executive Officer
cc:
Leslie
Marlow, Blank Rome LLP
Patrick
Egan, Blank Rome LLP