MOTORSPORT GAMING US LLC
5972 NE 4th Avenue
Miami, FL 33137
January 7, 2021
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
| Attn: | Jan Woo, Legal Branch Chief |
| Stephen Krikorian, Accounting Branch Chief | |
| Mitchell Austin, Staff Attorney | |
| Laura Veator, Staff Accountant |
| Re: | Motorsport Gaming US LLC | |
| (to be converted into a corporation and renamed Motorsport Games Inc.) | ||
| Registration Statement on Form S-1 (File No. 333-251501) | ||
| Request for Acceleration of Effectiveness |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Motorsport Gaming US LLC (the “Registrant”) hereby requests that the above-referenced Registration Statement be declared effective by the Securities and Exchange Commission on January 11, 2021, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable.
The Registrant hereby authorizes Serge Pavluk, of Snell & Wilmer L.L.P., to orally modify or withdraw this request for acceleration.
[SIGNATURE PAGE FOLLOWS]
| Very truly yours, | ||
| MOTORSPORT GAMING US LLC | ||
| By: | /s/ Dmitry Kozko | |
| Name: | Dmitry Kozko | |
| Title: | Chief Executive Officer | |
[SIGNATURE PAGE TO REQUEST FOR ACCELERATION]
