0001493152-22-015744.txt : 20220602 0001493152-22-015744.hdr.sgml : 20220602 20220602170412 ACCESSION NUMBER: 0001493152-22-015744 CONFORMED SUBMISSION TYPE: RW WD PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220602 DATE AS OF CHANGE: 20220602 FILER: 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: RW WD SEC ACT: SEC FILE NUMBER: 333-259993 FILM NUMBER: 22991779 BUSINESS ADDRESS: STREET 1: 7000 W. PALMETTO PARK RD., STREET 2: SUITE 505, CITY: BOCA RATON, STATE: FL ZIP: 33433 BUSINESS PHONE: 855-345-9467 MAIL ADDRESS: STREET 1: 7000 W. PALMETTO PARK RD., STREET 2: SUITE 505, 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 RW WD 1 formrwwd.htm

SIMPLICITY ESPORTS AND GAMING COMPANY

7000 W. Palmetto Park Rd., Suite 505

Boca Raton, FL 33433

June 2, 2022

FILING VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention:

Ms. Jennifer Lopez

	Re:	Simplicity Esports and Gaming Company
		Post-Effective Amendment No. 1 to Registration Statement on Form S-1
		Filed May 11, 2022
		File No. 333- 259993
		Withdrawal of Registration Withdrawal Request Previously Made on Form RW

Ladies and Gentlemen:

Simplicity Esports and Gaming Company, a Delaware corporation (the “Company”), hereby respectfully requests the withdrawal, effective immediately, of the registration withdrawal request filed on behalf of the Company on May 27, 2022 on Form RW (accession number 0001493152-22-015335) (the “Form RW”) in respect of the above-referenced registration statement. The filing of the Form RW was made in error. The filing of the document was made under the incorrect submission form type and will be re-filed on Form AW.

If you have any questions regarding this letter, please call Craig D. Linder, Esq. or Laura Anthony, Esq. at (561) 514-0936.

	Sincerely,

	/s/ Roman Franklin
	Roman Franklin
	Chief Executive Officer

cc:	Craig D. Linder, Esq./Anthony L.G., PLLC