United States securities and exchange commission logo August 10, 2021 Paul Bozoki Chief Financial Officer GameSquare Esports Inc. 65 Queen Street West, Suite 900 Toronto, Ontario M5H 2M5, Canada Re: GameSquare Esports Inc. Amendment No. 2 to Registration Statement on Form 20-F Filed July 30, 2021 File No. 000-56292 Dear Mr. Bozoki: We have completed our review of your filings. 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. Sincerely, Division of Corporation Finance Office of Trade & Services