United States securities and exchange commission logo





                    November 7, 2022

       Michael Armandi
       Interim Chief Executive Officer and Chief Financial Officer
       Empire Global Gaming, Inc.
       555 Woodside Avenue
       Bellport, New York 11713

                                                        Re: Empire Global
Gaming, Inc.
                                                            Form 10-K for the
Year Ended December 31, 2021
                                                            Filed April 15,
2022
                                                            File No. 000-54908

       Dear Michael Armandi:

               We issued a comment to you on the above captioned filing on
October 13, 2022. As of
       the date of this letter, this comment remains outstanding. We expect you
to provide a complete,
       substantive response to this comment by November 22, 2022.

                If you do not respond, we will, consistent with our obligations
under the federal securities
       laws, decide how we will complete our review of your filing and your
disclosure. Among other
       things, we may decide to release publicly, through the agency's EDGAR
system, all
       correspondence, including this letter, relating to the review of your
filings, consistent with the
       staff's decision to publicly release comment and response letters
relating to disclosure filings it
       has reviewed.

              Please contact Stephany Yang at 202-551-3167 or Claire Erlanger
at 202-551-3301 with
       any questions.




                    Sincerely,


                    Division of Corporation Finance

                    Office of Manufacturing