Correspondence 0001213900-23-005102 from Mobile Global Esports, Inc. (MGAM)
Mobile Global Esports, Inc.
Date: Jan. 25, 2023 · CIK: 0001886362 · Accession: 0001213900-23-005102
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File numbers found in text: 333-261877
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CORRESP
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filename1.htm
DAVIS & ASSOCIATES
(A PROFESSIONAL LAW CORPORATION)
-SECURITIES, BUSINESS & INTERNATIONAL LAWYERS-
LOS ANGELES
NEWPORT BEACH
(310) 823-8300
LONDON
(213) 400-2007
don@securities-attys.com
Respond To:
P.O. Box 852
Palos Verdes Estates, CA
90274
January 25, 2023
To:
Rucha Pandit
Jennifer Lopez Molina
Divison of Corporate Finance
Office of Trade & Services
Securities And Exchange Commission
Re:
Mobile Global Esports, Inc.
Registration Statement on Form S-1, Amendment 1
to earlier filing on Forms S-1
Filed this Date
File No. 333-261877
Dear Ms Pandit and Molina,
We represent Mobile Global Esports, Inc. in this matter as outside
legal counsel. This cover letter is filed with the concurrent filing of Amendment number 1 on Form S-1, to our original filing on Form
S-3.
We agree with your conclusion that Form S-3 is not currently available
to the Company, and we have amended our filing to file on Form S-1 as a result.
If you have questions, suggestions or additional thoughts about the
above staff comments, or our response, or about other issues, please contact me at your earliest convenience, by cell phone to (213) 400-2007,
or by email to Don@securities-attys.com.
Thank you for your assistance in this matter.
Very Truly,
/s/ Donald G. Davis, for the Law Offices of Davis &
Associates.
Donald G. Davis