October 23, 2020
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Jeffrey Kauten
| Re: | Newgioco Group, Inc. | |
| Registration Statement on Form S-1 | ||
| File No. 333-249584 |
Dear Mr. Kauten:
Newgioco Group, Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-249584), be accelerated by the U.S. Securities and Exchange Commission to Monday, October 26, 2020 at 5:00 p.m., Eastern Time, or as soon as reasonably practicable thereafter.
The Company hereby authorizes its legal counsel, Leslie Marlow and Patrick Egan of Gracin & Marlow, LLP, to orally modify or withdraw this request for acceleration. Please contact Ms. Marlow at (516) 496-2223 or (212) 907-6457 or Mr. Egan at (914) 557-5574 with any questions you may have concerning this request, and please notify either of them when this request for acceleration has been granted.
| Very truly yours, | ||
| Newgioco Group, Inc. | ||
| By: | /s/ Michele Ciavarella | |
| Name: Michele Ciavarella | ||
| Title: Chief Executive Officer | ||
cc: Leslie Marlow, Esq.
Patrick J. Egan, Esq.