SecProbe.io

CORRESP
 1
 filename1.htm

 A.G.P.
/ Alliance Global Partners

 590
Madison Ave., 28th Floor

 New
York, NY 10022

 May
19, 2025

 VIA
EDGAR

 U.S.
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-1
 File
 No. 333-286964 (the "Registration Statement")

 Ladies
and Gentlemen:

 Pursuant
to Rule 461 promulgated under the Securities Act of 1933, as amended, A.G.P / Alliance Global Partners as sole Placement Agent, hereby
requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 9:00
a.m. Eastern Time on Tuesday, May 20, 2025 or as soon thereafter as practicable.

 Very
 truly yours,

 A.G.P
 / Alliance Global Partners

 By:
 /s/
 Thomas J. Higgins

 Name:
 Thomas
 J. Higgins

 Title:
 Managing
 Director

CORRESP
 1
 filename1.htm

 SharpLink
Gaming, Inc.

 333
Washington Avenue North, Suite 104

 Minneapolis,
Minnesota, 55401

 May
19, 2025

 VIA
EDGAR SUBMISSION

 U.S.
Securities and Exchange Commission

 Division
of Corporation Finance

 100
F Street, N.E.

 Washington,
D.C. 20549

 Re:

 SharpLink
 Gaming, Inc. (the " Company ")

 Registration
 Statement on Form S-1 (File No. 333-286964) (the " Registration Statement ")

 Ladies
and Gentlemen:

 Pursuant
to Rule 461 of the Securities Act of 1933, as amended , the Company hereby requests that the U.S. Securities and Exchange Commission
take appropriate action to cause the above-referenced Registration Statement to become effective on Tuesday, May 20, 2025, at 9:00
a.m., Eastern Time, or as soon thereafter as is practicable, unless the Company notifies you otherwise prior to such time.

 If
you have any questions regarding this request, please contact our outside counsel, Faith L. Charles of Thompson Hine LLP, by telephone
at (212) 908-3905 or via email at Faith.Charles@ThompsonHine.com. Please also call Faith L. Charles as soon as the Company's Registration
Statement has been declared effective. Thank you for your attention to this matter.

 Sincerely,

 SHARPLINK
 GAMING INC.

 By:
 /s/
 Rob Phythian

 Name:
 Rob
 Phythian

 Title:

 Chief
 Executive Officer

 cc:
Faith L. Charles, Esq., Thompson Hine LLP

CORRESP
 1
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 SharpLink Gaming, Inc.

 333 Washington Avenue North, Suite 104

 Minneapolis, Minnesota 55401

 May 5, 2025

 VIA EDGAR

 U.S. 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-1
 File No. 333-286964 (the "Registration Statement")

 Ladies and Gentlemen:

 Pursuant to Rule 461 promulgated
under the Securities Act of 1933, as amended, SharpLink Gaming, Inc. hereby requests acceleration of the effective date of the above-referenced
Registration Statement so that it will become effective at 5:00 p.m. Eastern Time on Tuesday, May 6, 2025 or as soon thereafter as practicable.

 Very truly yours,

 SharpLink Gaming, Inc.

 By:
 /s/ Rob Phythian

 Name:
 Rob Phythian

 Title:
 Chief Executive Officer and Chairman of the Board

CORRESP
 1
 filename1.htm

 A.G.P. / Alliance Global Partners

 590 Madison Ave., 28th Floor

 New York, NY 10022

 May 5, 2025

 VIA EDGAR

 U.S. 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-1
 File No. 333-286964 (the "Registration Statement")

 Ladies and Gentlemen:

 Pursuant to Rule 461 promulgated
under the Securities Act of 1933, as amended, A.G.P / Alliance Global Partners as sole Placement Agent, hereby requests acceleration
of the effective date of the above-referenced Registration Statement so that it will become effective at 5:00 p.m. Eastern Time on Tuesday,
May 6, 2025 or as soon thereafter as practicable.

 Very truly yours,

 A.G.P / Alliance Global Partners

 By:
 /s/
 Thomas J. Higgins

 Name:
 Thomas J. Higgins

 Title:
 Managing Director

<DOCUMENT>
<TYPE>TEXT-EXTRACT
<SEQUENCE>2
<FILENAME>filename2.txt
<TEXT>
 March 24, 2025

Rob Phythian
Chief Executive Officer
SharpLink Gaming, Inc.
333 Washington Avenue North, Suite 104
Minneapolis, Minnesota

 Re: SharpLink Gaming, Inc.
 Draft Registration Statement on Form S-1
 Submitted March 18, 2025
 CIK No. 0001981535
Dear Rob Phythian:

 This is to advise you that we do not intend to review your registration
statement.

 We request that you publicly file your registration statement no later
than 48 hours
prior to the requested effective date and time. Please refer to Rules 460 and
461 regarding
requests for acceleration. We remind you that the company and its management
are
responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review,
comments, action or absence of action by the staff.

 Please contact Aliya Ishmukhamedova at 202-551-7519 with any questions.

 Sincerely,

 Division of
Corporation Finance
 Office of
Technology
cc: Richard G. Satin, Esq.
</TEXT>
</DOCUMENT>

CORRESP
1
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.

United States securities and exchange commission logo
May 9, 2024
Rob Phythian
Chief Executive Officer
SharpLink Gaming, Inc.
333 Washington Avenue North, Suite 104
Minneapolis, MN 55401
Re:SharpLink Gaming, Inc.
Registration Statement on Form S-3
Filed May 2, 2024
File No. 333-279065
Dear Rob Phythian:
            This is to advise you that we have not reviewed and will not review your registration
statement.
            Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you
that the company and its management are responsible for the accuracy and adequacy of their
disclosures, notwithstanding any review, comments, action or absence of action by the staff.
            Please contact Edwin Kim at 202-551-3297 or Matthew Derby at 202-551-3334 with any
questions.
Sincerely,
Division of Corporation Finance
Office of Technology
cc:       Elliot Lee, Esq.

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