February 27, 2020

Grant Johnson
Chief Executive Officer
Esports Entertainment Group, Inc.
170 Pater House, Psaila Street
Birkirkara, Malta, BKR 9077

       Re: Esports Entertainment Group, Inc.
           Amendment No. 3 to Registration Statement on Form S-1
           Filed February 24, 2019
           File No. 333-231167

Dear Mr. Johnson:

      We have reviewed your amended registration statement and have the
following
comments. In some of our comments, we may ask you to provide us with
information so we
may better understand your disclosure.

       Please respond to this letter by amending your registration statement
and providing the
requested information. If you do not believe our comments apply to your facts
and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information you
provide in response to these comments, we may have additional comments. Unless
we note
otherwise, our references to prior comments are to comments in our November 26,
2019 letter.

Amended Form S-1 filed February 24, 2020

Use of Proceeds, page 39

1.     We note the disclosure regarding your potential acquisition of Argyll
Entertainment AG.
       Please tell us whether any offering proceeds would be used for such a
transaction. If
       offering proceeds would be used for such a transaction please provide
the disclosure
       required by Instruction 6 to Item 504 of Regulation S-K.
 Grant Johnson
Esports Entertainment Group, Inc.
February 27, 2020
Page 2

       Please contact John Dana Brown at 202-551-3859 or Anne Parker at
202-551-3611 with
any questions.



FirstName LastNameGrant Johnson                         Sincerely,
Comapany NameEsports Entertainment Group, Inc.
                                                        Division of Corporation
Finance
February 27, 2020 Page 2                                Office of Trade &
Services
FirstName LastName