April 14, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporate Finance
Washington, DC 20549
| Re: | Esports Technologies, Inc. | |
| Registration Statement on Form S-1 | ||
| Registration No. 333-254068 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, Esports Technologies, Inc., a Nevada corporation (the “Company”), hereby respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 5:00 P.M. (Eastern Time) on April 14, 2021, or as soon thereafter as possible on such date.
| Very truly yours, | |
| Esports Technologies, Inc. | |
| By: /s/ James Purcell | |
| Name: James Purcell | |
| Title: Chief Financial Officer |
