<SEC-DOCUMENT>0001062993-21-001212-index.html : 20210211
<SEC-HEADER>0001062993-21-001212.hdr.sgml : 20210211
<ACCEPTANCE-DATETIME>20210211084439
ACCESSION NUMBER:		0001062993-21-001212
CONFORMED SUBMISSION TYPE:	SC 13G/A
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20210211
DATE AS OF CHANGE:		20210211

SUBJECT COMPANY:	

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SIMPLICITY ESPORTS & GAMING Co
		CENTRAL INDEX KEY:			0001708410
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-EATING & DRINKING PLACES [5810]
		IRS NUMBER:				821231127
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0531

	FILING VALUES:
		FORM TYPE:		SC 13G/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	005-90082
		FILM NUMBER:		21616947

	BUSINESS ADDRESS:	
		STREET 1:		7000 W. PALMETTO PARK RD.,
		STREET 2:		SUITE 210,
		CITY:			BOCA RATON,
		STATE:			FL
		ZIP:			33433
		BUSINESS PHONE:		855-345-9467

	MAIL ADDRESS:	
		STREET 1:		7000 W. PALMETTO PARK RD.,
		STREET 2:		SUITE 210,
		CITY:			BOCA RATON,
		STATE:			FL
		ZIP:			33433

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SMAAASH ENTERTAINMENT INC.
		DATE OF NAME CHANGE:	20181127

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	I-AM CAPITAL ACQUISITION Co
		DATE OF NAME CHANGE:	20170605

FILED BY:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Polar Asset Management Partners Inc.
		CENTRAL INDEX KEY:			0001326389
		IRS NUMBER:				000000000
		STATE OF INCORPORATION:			A6
		FISCAL YEAR END:			0331

	FILING VALUES:
		FORM TYPE:		SC 13G/A

	BUSINESS ADDRESS:	
		STREET 1:		401 BAY STREET
		STREET 2:		SUITE 1900, P.O. BOX 19
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5H 2Y4
		BUSINESS PHONE:		416-367-4364

	MAIL ADDRESS:	
		STREET 1:		401 BAY STREET
		STREET 2:		SUITE 1900, P.O. BOX 19
		CITY:			TORONTO
		STATE:			A6
		ZIP:			M5H 2Y4

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Polar Securities Inc.
		DATE OF NAME CHANGE:	20050506
</SEC-HEADER>
<DOCUMENT>
<TYPE>SC 13G/A
<SEQUENCE>1
<FILENAME>formsc13ga.htm
<DESCRIPTION>FORM SC 13G/A
<TEXT>
Document 1 - file: formsc13ga.htm

</DOCUMENT>
</SEC-DOCUMENT>