CORRESP 1 filename1.htm

Joseph Gunnar & Co., LLC

30 Broad Street

New York, NY 10004

 

April 10, 2020

VIA EDGAR

U.S. Securities and Exchange Commission

100 F St., NE

Washington, D.C. 20549

 

  Re: Esports Entertainment Group, Inc.
    Registration Statement on Form S-1 (File No. 333- 231167)

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended, Joseph Gunnar & Co., LLC, the Co-Managing Underwriter, hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 5:00 p.m. Eastern Time on April 13, 2020, or as soon thereafter as practicable.

Pursuant to Rule 460 under the Securities Act, please be advised that there will be distributed to each underwriter, who is reasonably anticipated to be invited to participate in the distribution of the security, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

 

 

  Very truly yours,
   
  Joseph Gunnar & Co., LLC
     
  By: /s/ Stephan A. Stein
  Name: Stephan A. Stein
  Title:     President