June 16, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
RE: | Super League Gaming, Inc. |
Registration Statement on Form S-3 | |
(File No. 333-265469) |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Super League Gaming, Inc. (the “Company”) hereby requests acceleration of the effectiveness of the Registration Statement on Form S-3 (File No. 333-265469) (the “Registration Statement”) to 4:00 PM, Eastern Time, on June 18, 2022, or as soon as is practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Disclosure Law Group, a Professional Corporation, by calling Mr. Jack Kennedy at (619) 272-7064.
Very truly yours,
SUPER LEAGUE GAMING, INC.
/s/ Ann Hand Ann Hand Chief Executive Officer, President and Chair |
cc: Daniel W. Rumsey, Disclosure Law Group, a Professional Corporation
Jessica R. Sudweeks, Disclosure Law Group, a Professional Corporation
Jack P. Kennedy, Disclosure Law Group, a Professional Corporation
