DEAC NV Merger Corp.
2121 Avenue of the Stars, Suite 2300
Los Angeles, California 90067
April 14, 2020
VIA EDGAR
Katherine Bagley
Division of Corporation Finance
Office of Trade & Services
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | DEAC NV Merger Corp. |
| | Registration Statement on Form S-4 |
| | Filed April 14, 2020 |
| | File No. 333-235805 |
DearMs. Bagley:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, DEAC NV Merger Corp. (the “Registrant”) hereby requests acceleration of effectiveness of the above referenced Registration Statement so that it will become effective at 9:00 a.m. EDT on Wednesday, April 15, 2020, or as soon as thereafter practicable.
| Very truly yours, |
| |
| /s/ Eli Baker |
| Eli Baker |
| |