Correspondence 0001493152-23-037693 from Sharplink, Inc. (SBET)

Sharplink, Inc.
Date: Oct. 19, 2023 · CIK: 0001981535 · Accession: 0001493152-23-037693

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AI Filing Summary & Sentiment

File numbers found in text: 333-272655

Date

Oct. 19, 2023

Author

Chief

Form

CORRESP

Company

Sharplink, Inc.

Letter

Re: SharpLink Gaming, Inc.

October 19, 2023

Via EDGAR Submission

Securities and Exchange Commission

Division of Corporation Finance

F Street, N.E.

Washington, D.C. 20549

Attention: Alexandra Barone

Registration Statement on Form S-4

File No. 333-272655

Ladies and Gentlemen:

Reference is made to the Registration Statement on Form S-4 (File No. 333-272655) initially filed by SharpLink Gaming, Inc. (the “Company”) with the U.S. Securities and Exchange Commission on June 15, 2023, as amended (the “Registration Statement”).

The Company hereby requests the Registration Statement be made effective at 4:00 p.m., Eastern Time, on October 23, 2023, or as soon as possible thereafter, in accordance with Rule 461 under the Securities Act of 1933, as amended.

Once the Registration Statement is effective, please confirm effectiveness with our counsel, Loeb & Loeb LLP, by calling Tahra Wright at (212) 407-4000.

Very truly yours,
SharpLink Gaming, Inc.

Show Raw Text

CORRESP
1
filename1.htm

October
19, 2023

Via
EDGAR Submission

Securities
and Exchange Commission

Division
of Corporation Finance

100
F Street, N.E.

Washington,
D.C. 20549

    Attention:
    Alexandra
    Barone

    Re:
    SharpLink
    Gaming, Inc.

    Registration
    Statement on Form S-4

    File
    No. 333-272655

Ladies
and Gentlemen:

Reference
is made to the Registration Statement on Form S-4 (File No. 333-272655) initially filed by SharpLink Gaming, Inc. (the “Company”)
with the U.S. Securities and Exchange Commission on June 15, 2023, as amended (the “Registration Statement”).

The
Company hereby requests the Registration Statement be made effective at 4:00 p.m., Eastern Time, on October 23, 2023, or as soon as possible
thereafter, in accordance with Rule 461 under the Securities Act of 1933, as amended.

Once
the Registration Statement is effective, please confirm effectiveness with our counsel, Loeb & Loeb LLP, by calling Tahra Wright
at (212) 407-4000.

    Very truly yours,

    SharpLink Gaming, Inc.

    By:
    /s/
    Rob Phythian

    Name:
    Rob Phythian

    Title:
    Chief
    Executive Officer

    (Principal
    executive officer)

    cc:
    Tahra
    Wright, Loeb & Loeb LLP

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