0000000000-23-007912.txt : 20231012 0000000000-23-007912.hdr.sgml : 20231012 20230724163008 ACCESSION NUMBER: 0000000000-23-007912 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20230724 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$1&3"Q\<'QA6_?__&K *98K_? 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MZ>S(L9ZH&H3#1M;EC5A!+M-^)H>=++6)5:XVU?0_9;'04K+3NB[NB F!Q)#D M5C_KPCH-66(_ ODVRZ4SWKYEQCXO=>Q=P\4I(@.J[TFB8^6((A6O3;;)5M4[ M9WML_R]G@8X,"F5N9'-T'2N(#4N-"XU(*DR,# P+3(P,3,@,50S6%0@0E9"02!<*$%' M4$PM=F5R8 %/F2VY<;8,YUV"-D.4?&+V1?$K MR^3_69XR6 ^'7J!"UC>^X%1I(U^+C>LXOE2ALU[-?1T:YUNU=7[FH[OW3Z'* M\-W\07IW3=SE$ET^"M?^L7G$FPS8S$#Z TSMB7L*96YD'0M-2XT+C4* TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 24, 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 Response filed July 14, 2023 File No. 000-28950 Dear Robert DeLucia: We have reviewed your July 14, 2023 response to our comment letter 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. Unless we note otherwise, our references to prior comments are to comments in our June 28, 2023 letter. Amended Form 10-K for the Fiscal Year Ended December 31, 2022 General 1. We note your response to comment 2, however it appears you are required to file unaudited interim financial statements through the date of acquisition and pro forma information prepared in accordance with Article 11 of Rule S-X. Since SharpLink acquired all of the outstanding capital stock of SportsHub on December 22, 2022, the unaudited interim financial statements should be as of and for the nine month period ended September 30, 2022. 2. For the SportsHub acquisition, please provide us with an analysis of how you determined the accounting acquirer. Your analysis should address all relevant factors noted in ASC 805-10-55-12 to 55-15. Robert DeLucia SharpLink Gaming Ltd. July 24, 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 if you have any questions. FirstName LastNameRobert DeLucia Sincerely, Comapany NameSharpLink Gaming Ltd. Division of Corporation Finance July 24, 2023 Page 2 Office of Technology FirstName LastName