Correspondence 0001213900-26-018395 from Mobile Global Esports, Inc. (MGAM)
Mobile Global Esports, Inc.
Date: Feb. 19, 2026 · CIK: 0001886362 · Accession: 0001213900-26-018395
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File numbers found in text: 333-293424
Letter
MOBILE GLOBAL ESPORTS, INC.
Post Road East, 2nd Floor
Westport, CT 06880
February 19, 2026
VIA EDGAR
United States Securities and Exchange Commission
F Street, N.E.
Washington, D.C. 20549
Attention: Scott Anderegg
Re: Mobile Global Esports, Inc.
Registration Statement on Form S-1
Filed February 12, 2026
File No. 333-293424
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Mobile Global Esports, Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 4:30 p.m., Eastern Standard Time, on Friday, February 20, 2026, or as soon thereafter as possible.
Please notify Jeffrey J. Fessler of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (212) 634-3067 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request.
MOBILE GLOBAL ESPORTS, INC.
By: /s/ Brett Rosin
Name: Brett Rosin
Title: Chief Executive Officer
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filename1.htm
MOBILE
GLOBAL ESPORTS, INC.
500
Post Road East, 2nd Floor
Westport,
CT 06880
February 19, 2026
VIA
EDGAR
United
States Securities and Exchange Commission
100
F Street, N.E.
Washington,
D.C. 20549
Attention:
Scott Anderegg
Re:
Mobile Global Esports, Inc.
Registration Statement on Form S-1
Filed February 12, 2026
File No. 333-293424
Ladies
and Gentlemen:
Pursuant
to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Mobile Global Esports, Inc.
(the “Company”) respectfully requests that the effective date of the registration statement referred to above be accelerated
so that it will become effective at 4:30 p.m., Eastern Standard Time, on Friday, February 20, 2026, or as soon thereafter as possible.
Please
notify Jeffrey J. Fessler of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (212) 634-3067 as soon as possible
as to the time the Registration Statement has been declared effective pursuant to this acceleration request.
MOBILE GLOBAL ESPORTS, INC.
By:
/s/
Brett Rosin
Name:
Brett
Rosin
Title:
Chief Executive Officer