Correspondence 0001493152-24-020632 from Sharplink, Inc. (SBET)
Sharplink, Inc.
Date: May 20, 2024 · CIK: 0001981535 · Accession: 0001493152-24-020632
AI Filing Summary & Sentiment
File numbers found in text: 333-279065
Letter
SharpLink Gaming, Inc.
Washington Avenue North, Suite 104
Minneapolis, Minnesota 55401
May 20, 2024
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
F Street, N.E.
Washington, D.C. 20549
Re: SharpLink Gaming, Inc.
Registration Statement on Form S-3
File No. 333-279065
Ladies and Gentlemen:
Pursuant to Rules 460 and 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), SharpLink Gaming, Inc. (the “Company”) respectfully requests that the effective date of the registration statement referred to above (the “Registration Statement”) be accelerated so that it will become effective at 4:00 p.m., Eastern Time, on Tuesday, May 21, 2024, or as soon thereafter as possible. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Satin and Lee Law P.C. by calling Elliot Lee, Esq. at (516) 421-6103. We also respectfully request that a copy of the written order from the Securities and Exchange Commission verifying the effective time and date of the Registration Statement be sent to our counsel, Satin and Lee Law P.C., Attention: Elliot Lee, Esq., by facsimile to (516) 421-6105 or email at elee@satinandlee.com.
If you have any questions regarding this request, please contact Elliot Lee, Esq. of Satin and Lee Law P.C. at (516) 421-6103.
Very
Truly Yours,
By:
/s/
Rob Phythian
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filename1.htm
SharpLink
Gaming, Inc.
333
Washington Avenue North, Suite 104
Minneapolis,
Minnesota 55401
May
20, 2024
VIA
EDGAR
United
States Securities and Exchange Commission
Division
of Corporation Finance
100
F Street, N.E.
Washington,
D.C. 20549
Re:
SharpLink
Gaming, Inc.
Registration
Statement on Form S-3
File
No. 333-279065
Ladies
and Gentlemen:
Pursuant
to Rules 460 and 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”),
SharpLink Gaming, Inc. (the “Company”) respectfully requests that the effective date of the registration statement
referred to above (the “Registration Statement”) be accelerated so that it will become effective at 4:00 p.m., Eastern
Time, on Tuesday, May 21, 2024, or as soon thereafter as possible. In making this acceleration request, the Company acknowledges that
it is aware of its responsibilities under the Act.
Once
the Registration Statement is effective, please orally confirm the event with our counsel, Satin and Lee Law P.C. by calling Elliot Lee,
Esq. at (516) 421-6103. We also respectfully request that a copy of the written order from the Securities and Exchange Commission verifying
the effective time and date of the Registration Statement be sent to our counsel, Satin and Lee Law P.C., Attention: Elliot Lee, Esq.,
by facsimile to (516) 421-6105 or email at elee@satinandlee.com.
If
you have any questions regarding this request, please contact Elliot Lee, Esq. of Satin and Lee Law P.C. at (516) 421-6103.
Very
Truly Yours,
By:
/s/
Rob Phythian
Name:
Rob
Phythian
Title:
Chief
Executive Officer and Chairman of the Board
cc:
Elliot
Lee, Esq., Satin and Lee Law P.C.