0001683168-19-003104.txt : 20191106 0001683168-19-003104.hdr.sgml : 20191106 20190930171701 ACCESSION NUMBER: 0001683168-19-003104 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20190930 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Allied Esports Entertainment, Inc. CENTRAL INDEX KEY: 0001708341 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-AMUSEMENT & RECREATION SERVICES [7900] IRS NUMBER: 821659427 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 17877 VON KARMAN AVENUE, SUITE 300 CITY: IRVINE STATE: CA ZIP: 92614 BUSINESS PHONE: (949) 225-2600 MAIL ADDRESS: STREET 1: 17877 VON KARMAN AVENUE, SUITE 300 CITY: IRVINE STATE: CA ZIP: 92614 FORMER COMPANY: FORMER CONFORMED NAME: Black Ridge Acquisition Corp. DATE OF NAME CHANGE: 20170602 CORRESP 1 filename1.htm

September 30, 2019

VIA EDGAR

United States Securities and Exchange Commission (the “Commission”)

Attn: John Stickel

Division of Corporation Finance

CF Office of Trade & Services

100 F Street, N.E.

Washington, DC 20549

	Re:	Allied Esports Entertainment, Inc.
		Registration Statement on Form S-3 (File No. 333-233856)

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Allied Esports Entertainment, Inc. (the “Company”) requests acceleration of the effectiveness of the above-referenced Registration Statement so that the same shall become effective as of 8:00 a.m., Eastern Daylight Time, on October 3, 2019, or as soon thereafter as possible.

The Company hereby acknowledges that:

there have been no material trends, events or transactions that arose after the June 30, 2019 financial statements included in the registration statement that would materially affect an investor’s understanding of the Company’s financial condition and results of operations;

should the Commission or the staff, acting pursuant to delegated authority, declare the filing effective, such declaration does not foreclose the Commission from taking any action with respect to the filing;

the action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

the Company may not assert staff comments or the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

If you have questions or comments regarding this request, please call Brad Pederson (612-672-8341) at Maslon LLP, legal counsel to the Company. The Company authorizes Mr. Pederson to orally modify or withdraw this request for acceleration.

	Sincerely,

	ALLIED ESPORTS ENTERTAINMENT, INC.


	By: /s/ Frank Ng
	Frank Ng
	Chief Executive Officer