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CORRESP Filing

Motorsport Games Inc.
Date: June 9, 2025 · CIK: 0001821175 · Accession: 0001641172-25-014254

Offering / Registration Process

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File numbers found in text: 333-287673

Date
May 30, 2025
Author
Chief
Form
CORRESP
Company
Motorsport Games Inc.

Letter

VIA EDGAR United States Securities Division of Corporation Finance Attention: Mitchell Austin Re: Motorsport Games Inc. Registration Statement on Form S-3 Filed May 30, 2025 File No: 333-287673

Dear Mr. Austin:

Motorsport Games Inc. (the " Registrant ") hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-287673), be accelerated by the U.S. Securities and Exchange Commission (the " Commission ") to become effective on Tuesday, June 10, 2025 , 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.

Thank you.

Very
truly yours,
MOTORSPORT
GAMES INC.

Show Raw Text
CORRESP
 1
 filename1.htm

 June
9, 2025

 VIA
EDGAR

 United
States Securities

 and
Exchange Commission

 Division
of Corporation Finance

 100
F Street, N.E.

 Washington,
D.C. 20549

 Attention:
Mitchell Austin

 Re:

 Motorsport
 Games Inc.

 Registration
 Statement on Form S-3

 Filed
 May 30, 2025
 File
 No: 333-287673

 Dear
Mr. Austin:

 Motorsport
Games Inc. (the " Registrant ") hereby requests that the effective date of the above-referenced Registration Statement
on Form S-3 (File No. 333-287673), be accelerated by the U.S. Securities and Exchange Commission (the " Commission ")
to become effective on Tuesday, June 10, 2025 , 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.

 Thank
you.

 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