June 11, 2019

Ken DeCubellis
Chief Executive Officer
Black Ridge Acquisition Corp.
110 North 5th Street, Suite 410
Minneapolis, MN 55403

       Re: Black Ridge Acquisition Corp.
           Revised Preliminary Proxy Statement on Schedule 14A
           Filed June 5, 2019
           File No. 001-38226

Dear Mr. DeCubellis:

       We have reviewed your filing 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.

Revised Preliminary Proxy Statement on Schedule 14A

World Poker Tour and Allied Esports
Financial Statements for the Interim Period Ended March 31, 2019
Note 3 - Significant Accounting Policies - Revenue Recognition, page F-48

1.    We have reviewed your response to our prior comment number 7. Please
consider
      expanding your multiplatform revenue section to also include information
contained in all
      four paragraphs of your response.


        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.

       You may contact Beverly Singleton at 202-551-3328 or Jean Yu at
202-551-3305 if you
have questions regarding comments on the financial statements and related
matters. Please
 Ken DeCubellis
Black Ridge Acquisition Corp.
June 11, 2019
Page 2

contact Susan Block at 202-551-3210 or Nolan McWilliams at 202-551-3217 with
any other
questions.



                                                        Sincerely,
FirstName LastNameKen DeCubellis
                                                        Division of Corporation
Finance
Comapany NameBlack Ridge Acquisition Corp.
                                                        Office of
Transportation and Leisure
June 11, 2019 Page 2
cc:       Jeffrey Gallant
FirstName LastName