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                           September 12, 2023

       James Knopf
       Chief Executive Officer
       Gamer Pakistan Inc
       35 E Horizon Ridge Parkway, Suite 110-481
       Henderson, NV 89002-7906

                                                        Re: Gamer Pakistan Inc
                                                            Amendment No. 3 to
Registration Statement on Form S-1
                                                            Filed September 6,
2023
                                                            File No. 333-273220

       Dear James Knopf:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.
Unless we note
       otherwise, our references to prior comments are to comments in our
August 31, 2023 letter.

       Amendment No. 3 to Registration Statement on Form S-1, Filed September
6, 2023

       Principal Stockholders, page 60

   1.                                                   Please explain why you
are no longer including the 1,000,000 shares owned of record by
                                                        Sports Industry of
India in Mr. Fredriksen's holdings. Refer to Item 403 of Regulation
                                                        S-K.
 James Knopf
FirstName LastNameJames   Knopf
Gamer Pakistan Inc
Comapany 12,
September NameGamer
              2023    Pakistan Inc
September
Page 2    12, 2023 Page 2
FirstName LastName
Description of Capital Stock
Authorized Capital Stock, page 62

2.       We note you have amended this section to state that you are
"authorized to issue up to
         10,000,000 shares of capital stock." However, Exhibit 3.1 states that
you are authorized to
         issue 110,000,000 shares of capital stock, as you have disclosed in
previous filings. Please
         amend your registration statement to account for this discrepancy.
Exhibits

3.       Please ensure that the Exhibit Index accurately reflects the state of
whether an item has
         been filed with this amendment, or a previous amendment.
General

4.       Please update Exhibit 107 to reflect that the total number of
secondary shares being
         registered has increased from 1,173,998 to 1,706,329.
5.       We note your graphics at the front of the prospectus that say
"Pakistan's 1st-Ever
         University," and "Professional Esports Team." Please explain what
these statements
         mean. To the extent that you are stating that a particular
professional esports team is the
         first ever at a university in Pakistan, please identify the particular
professional esports
         team to which you are referring and why it is the "1st-Ever" at a
University in Pakistan,
         including the name of the university.
       You may contact Patrick Kuhn at 202-551-3308 or Joel Parker at
202-551-3651 if you
have questions regarding comments on the financial statements and related
matters. Please
contact Nicholas Nalbantian at 202-551-7470 or Erin Jaskot at 202-551-3442 with
any other
questions.



                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of Trade
& Services
cc:      Edward Swanson