October 5, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Taylor Beech and Erin Jaskot
| Re: | MEGA MATRIX CORP. | |
| Registration Statement on Form S-1, as amended (File No. 333-262217) | ||
| Request for Acceleration | ||
| Requested Date: | October 7, 2022 | |
| Requested Time: | 4:30 p.m. Eastern Time | |
Ladies and Gentlemen:
MEGA MATRIX CORP. hereby requests that the effective date of its Registration Statement on Form S-1 (File No. 333-262217) be accelerated so that the same will become effective at 4:30 p.m., Eastern Time, on October 7, 2022, or as soon thereafter as practicable.
Once the Registration Statement is effective, please orally confirm the event with our counsel, Lewis Brisbois Bisgaard & Smith LLP by calling John Yung at (916) 646-8288. 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, Lewis Brisbois Bisgaard & Smith LLP, Attention: John P. Yung, by email to john.yung@lewisbrisbois.com.
If you have any questions regarding this request, please call our counsel John P. Yung of Lewis Brisbois at (916) 646-8288.
| Very Truly Yours, | |
| MEGA MATRIX CORP. | |
| /s/ Yucheng Hu | |
| Yucheng Hu, | |
| Chief Executive Officer |
| cc: | John Yung, Lewis Brisbois Bisgaard & Smith LLP |
| Daniel B. Eng, Lewis Brisbois Bisgaard & Smith LLP |
