Jefferies LLC
520 Madison Avenue
New York, New York, 10022
VIA EDGAR
July 22, 2021
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Gambling.com Group Limited |
Registration Statement on Form F-1 (as amended) (SEC File No. 333-257403) |
Ladies and Gentlemen:
In connection with the above-referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), we hereby join in the request of Gambling.com Group Limited that the effective date of the Registration Statement be accelerated so that it will be declared effective at 4:30 p.m., New York City time, on Thursday, July 22, 2021, or as soon thereafter as practicable.
Pursuant to Rule 460 of the General Rules and Regulations under the Act, please be advised that we will take reasonable steps to secure adequate distribution of the preliminary prospectus to underwriters, dealers, institutions and others, prior to the requested effective time of the Registration Statement.
In connection with the Preliminary Prospectus distribution for the above-referenced issue, the prospective underwriters have confirmed that they are complying with the 48-hour requirement in Rule 15c2-8(b) under the Securities Exchange Act of 1934, as amended.
Very truly yours,
Jefferies LLC
As Representative of the several underwriters
[SIGNATURE PAGE FOLLOWS]
| JEFFERIES LLC | ||
| By: | /s/ Ashley Delp Walker | |
| Name: Ashley Delp Walker | ||
| Title: Managing Director | ||
