SHARPLINK GAMING LTD.
333 Washington Avenue North
Suite 104
Minneapolis, Minnesota 55401
September 29, 2023
VIA EDGAR
U.S. Securities & Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
| Attention: | Alexandra Barone |
| Re: SharpLink Gaming Ltd. | |
| Registration Statement on Form S-1 | |
| File No. 333- 272652 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, SharpLink Gaming Ltd. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-272652), as amended (the “Registration Statement”), so that it may become effective at 4:30 P.M. Eastern Time on September 29, 2023, or as soon as practicable thereafter.
Best Regards,
SHARPLINK GAMING LTD.
| /s/ Rob Phythian | |
| Rob Phythian | |
| Chief Executive Officer |
cc: Tahra Wright, Esq., Loeb & Loeb LLP
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