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                           July 10, 2020

       Frank Ng
       Chief Executive Officer
       Allied Esports Entertainment, Inc.
       17877 Von Karman Avenue, Suite 300
       Irvine, California 92614

                                                        Re: Allied Esports
Entertainment, Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed July 1, 2020
                                                            File No. 333-239584

       Dear Mr. Ng:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Daniel
Morris at (202) 551-3314 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Trade & Services
       cc:                                              Brad Pederson, Esq.