United States securities and exchange commission logo October 27, 2022 John Janedis Chief Financial Officer fuboTV Inc. 1290 Avenue of the Americas New York, NY 10104 Re: fuboTV Inc. Form 10-K for Fiscal Year Ended December 31, 2021 Filed March 1, 2022 File No. 001-39590 Dear John Janedis: We have completed our review of your filing. 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 cc: Greg Rodgers