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                      April 13, 2023

       Michael Munoz
       Chief Financial Officer
       GameSquare Holdings, Inc.
       2110 Powers Ferry Road SE
       Suite 450
       Atlanta, GA 30339

                                                        Re: GameSquare
Holdings, Inc.
                                                            Form 20-F for
Fiscal Year Ended August 31, 2022
                                                            Filed December 29,
2022
                                                            File No. 001-39389

       Dear Michael Munoz:

               We issued a comment to you on the above captioned filing on
March 3, 2023. As of the
       date of this letter, this comment remains outstanding and unresolved. We
expect you to provide
       a complete, substantive response to this comment by April 27, 2023.

               If you do not respond, we will, consistent with our obligations
under the federal securities
       laws, decide how we will seek to resolve material outstanding comments
and complete our
       review of your filing and your disclosure. Among other things, we may
decide to release
       publicly, through the agency's EDGAR system, all correspondence,
including this letter, relating
       to the review of your filings, consistent with the staff's decision to
publicly release comment and
       response letters relating to disclosure filings it has reviewed.

              Please contact Angela Lumley at 202-551-3398 or Rufus Decker at
202-551-3769 with
       any questions.




                      Sincerely,


                      Division of Corporation Finance

                      Office of Trade & Services