February 8, 2021
| Ms. Irene Barberena-Meissner | VIA EDGAR |
Division of Corporation Finance
Office of Energy & Transportation
U.S. Securities and Exchange Commission
Washington D.C. 20549
Phone: (202) 551-6548
| Re: | Monaker Group, Inc. |
| Form S-3 Registration Statement | |
| File No. 333-252580 |
Acceleration Request
| Request Date: | Wednesday, February 10, 2021 |
| Request Time: | 11:00 a.m. Eastern Time (or as soon thereafter as practicable) |
Dear Ms. Barberena-Meissner:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Monaker Group, Inc. (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to cause the above-captioned Registration Statement (the “Registration Statement”) to become effective on Wednesday, February 10, 2021, at 11:00 a.m., Eastern Time, or as soon thereafter as practicable.
The Registrant hereby authorizes David M. Loev and/or John S. Gillies of The Loev Law Firm, PC, to orally modify or withdraw this request for acceleration. Please contact Mr. Loev at (832) 930-6432, with any questions you may have concerning this request, and please notify him when this request for acceleration has been granted.
| Sincerely, | ||
| /s/ William Kerby | ||
| William Kerby | ||
| Chief Executive Officer | ||
Monaker Group • 2893 Executive Park Drive, Suite 201 • Weston, Florida 33331
Phone: (954) 888-9779 • Fax: (954) 888-9082 • Website: www.monakergroup.com