0000000000-23-006897.txt : 20231012 0000000000-23-006897.hdr.sgml : 20231012 20230628173007 ACCESSION NUMBER: 0000000000-23-006897 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20230628 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: SharpLink Gaming Ltd. CENTRAL INDEX KEY: 0001025561 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 000000000 STATE OF INCORPORATION: L3 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 333 WASHINGTON AVE. N STREET 2: SUITE 104 CITY: MINNEAPOLIS STATE: MN ZIP: 55401 BUSINESS PHONE: 612-293-0619 MAIL ADDRESS: STREET 1: 333 WASHINGTON AVE. N STREET 2: SUITE 104 CITY: MINNEAPOLIS STATE: MN ZIP: 55401 FORMER COMPANY: FORMER CONFORMED NAME: MER TELEMANAGEMENT SOLUTIONS LTD DATE OF NAME CHANGE: 19961018 PUBLIC REFERENCE ACCESSION NUMBER: 0001654954-23-004409 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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filename2.txt United States securities and exchange commission logo June 28, 2023 Robert DeLucia Chief Financial Officer SharpLink Gaming Ltd. 333 Washington Avenue North, Suite 104 Minneapolis, Minnesota 55401 Re: SharpLink Gaming Ltd. Form 10-K for the Fiscal Year Ended December 31, 2022 File No. 000-28950 Dear Robert DeLucia: We have limited our review of your filing to the financial statements and related disclosures 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 these comments within ten business days by providing the requested information or advise us as soon as possible when you will respond. If you do not believe our comments apply to your facts and circumstances, please tell us why in your response. After reviewing your response to these comments, we may have additional comments. Form 10-K for the Fiscal Year Ended December 31, 2022 Management's Discussion and Analysis of Financial Condition and Results of Operations., page 40 1. Please emphasize your going concern status in the forefront of your MD&A and in Liquidity and Capital Resources discussion. General 2. We note that on December 22, 2022 you acquired SportsHub. It appears that SportsHub assets were over 200% of your assets prior to the acquisition. Tell us how you considered Rules 8-04 and 8-05 of Regulation S-X in regard to filing the financial statements and pro forma information for the SportsHub acquisition. In closing, 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. Robert DeLucia SharpLink Gaming Ltd. June 28, 2023 Page 2 You may contact Inessa Kessman, Senior Staff Accountant at 202-551-3371 or Robert Littlepage, Accounting Branch Chief at 202-551-3361 with any questions. FirstName LastNameRobert DeLucia Sincerely, Comapany NameSharpLink Gaming Ltd. Division of Corporation Finance June 28, 2023 Page 2 Office of Technology FirstName LastName