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                             April 13, 2021

       Jim Purcell
       Chief Financial Officer
       ESports Technologies, Inc.
       720 South 7th Street, 3rd Floor
       Las Vegas, NV 89101

                                                        Re: ESports
Technologies, Inc.
                                                            Amended
Registration Statement on Form S-1
                                                            Filed April 12,
2021
                                                            File No. 333-254068

       Dear Mr. Purcell:

              We have reviewed your 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.

       Amended Registration Statement filed on April 12, 2021

       Future Products and Services, page 36

   1.                                                   Please revise to
describe how marketing support will be provided and the nature of such
                                                        support.
       General

   2.                                                   We note your response
to prior comment 4. Please add a risk factor discussing the risk to
                                                        your company and its
operations that your platform, which is currently
                                                        under development, may
be deemed a secondary market or alternative trading system.
 Jim Purcell
FirstName   LastNameJim  Purcell
ESports Technologies,  Inc.
Comapany
April       NameESports Technologies, Inc.
       13, 2021
April 213, 2021 Page 2
Page
FirstName LastName
        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.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       You may contact Suying Li at (202) 551-3335 or Lyn Shenk at (202)
551-3380 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Daniel Morris at (202) 551-3314 or Lilyanna Peyser at (202) 551-3222
with any other
questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Trade &
Services
cc:      Cavas Pavri