0001493152-23-019747.txt : 20230703 0001493152-23-019747.hdr.sgml : 20230703 20230601081626 ACCESSION NUMBER: 0001493152-23-019747 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230601 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GAN Ltd CENTRAL INDEX KEY: 0001799332 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370] IRS NUMBER: 000000000 STATE OF INCORPORATION: D0 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 400 SPECTRUM CENTER DRIVE, SUITE 1900 CITY: IRVINE STATE: CA ZIP: 92618 BUSINESS PHONE: 702-964-5777 MAIL ADDRESS: STREET 1: 400 SPECTRUM CENTER DRIVE, SUITE 1900 CITY: IRVINE STATE: CA ZIP: 92618 CORRESP 1 filename1.htm

 

June 1, 2023

 

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F. Street, NE

Washington, D.C. 20549

Attention:Aliya Ishmukhamedova

 

  Re: GAN Limited
   

Registration Statement on Form S-1

Filed May 8, 2023

    File No. 333-271734
    Acceleration Request
      Requested Date: June 2, 2023
      Requested Time: 4:00 P.M. Eastern Time

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, GAN Limited (the “Company”) hereby requests that the above-referenced Registration Statement on Form S-1 (File No. 333-271734) (the “Registration Statement”) be declared effective at the “Requested Date” and “Requested Time” set forth above, or as soon as practicable thereafter, or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. The Company hereby authorizes Jeffrey H. Kuras of Honigman LLP, counsel to the Company, to make such request on its behalf.

 

Please confirm the effectiveness of the Registration Statement with Jeffrey H. Kuras of Honigman LLP by telephone at (313) 465-7446.

 

  Sincerely,
     
  GAN Limited
     
  By: /s/ Dermot Smurfit
     
    Dermot Smurfit
    Chief Executive Officer

 

cc: Jeffrey H. Kuras, Honigman LLP