United States securities and exchange commission logo





                      August 3, 2023

       Michael Munoz
       Chief Financial Officer
       GameSquare Holdings, Inc.
       6775 Cowboys Way, Ste. 1335
       Frisco, Texas 75034

                                                        Re: GameSquare
Holdings, Inc.
                                                            Form 20-F for
Fiscal Year Ended August 31, 2022
                                                            Filed December 29,
2022
                                                            File No. 001-39389

       Dear Michael Munoz:

              We issued a comment on the above captioned filing on March 3,
2023. On April 13,
       2023, we issued a follow-up letter informing you that this comment
remained outstanding and
       unresolved, and absent a substantive response, we would act consistent
with our obligations
       under the federal securities laws.

                As you have not provided a substantive response, we are
terminating our review and will
       take further steps as we deem appropriate. These steps include releasing
publicly, through the
       agency's EDGAR system, all correspondence, including this letter,
relating to the review of your
       filing, consistent with the staff s decision to publicly release comment
and response letters
       relating to disclosure filings it has reviewed.

              Please contact Angela Lumley at 202-551-3398 or Rufus Decker at
202-551-3769 with
       any questions.




                      Sincerely,


                      Division of Corporation Finance

                      Office of Trade & Services