GAN Limited
400 Spectrum Center Drive
Suite 1900
Irvine, CA 92618
December 15, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, D.C. 20549
Attention: Edwin Kim, Esq.
| Re: | GAN Limited Registration Statement on Form F-l File No. 333-251163 |
Dear Mr. Kim:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, GAN Limited hereby requests that the effective date of the above-referenced Registration Statement on Form F-1 be accelerated so that the Registration Statement may become effective on Wednesday, December 16, 2020 at 4:00 p.m. (Eastern time), or as soon thereafter as may be practicable. By separate letter, the representative of the underwriters of the issuance of the securities being registered join this request for acceleration.
We respectfully request that we be notified of such effectiveness by a telephone call to James Mercer III, Esq. of Sheppard, Mullin, Richter & Hampton LLP, at (858) 720-7469.
Very truly yours,
GAN Limited
| GAN LIMITED | ||
| By: | /s/ Dermot Smurfit | |
| Name: | Dermot Smurfit | |
| Title: | Chief Executive Officer | |
