United States securities and exchange commission logo September 24, 2021 Andrey Fadeev Chief Executive Officer, Co-Founder and Director Nexters Inc. 55, Griva Digeni 3101, Limassol Cyprus Re: Nexters Inc. Registration Statement on Form F-1 Filed September 22, 2021 File No. 333-259707 Dear Ms. Fadeev: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rule 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 Alexandra Barone, Staff Attorney, at (202) 551-8816 or Jan Woo, Legal Branch Chief, at (202) 551-3453 with any questions. Sincerely, Division of Corporation Finance Office of Technology cc: J. David Stewart