NextPlay Technologies, Inc.
October 21, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
Attn: Mr. Michael Purcell
Washington D.C. 20549
Phone: (202) 551-3271
| Re: | NextPlay Technologies, Inc. |
| Form S-3 Registration Statement | |
| File No. 333-257457 | |
Acceleration Request
Request Date: Monday, October 25, 2021
Request Time: 12:30 p.m. Eastern Time (or as soon thereafter as practicable)
Dear Mr. Purcell:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, NextPlay Technologies, 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 Monday, October 25, 2021, at 12:30 p.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 | |
| Co-Chief Executive Officer |
