<?xml version="1.0"?>
<notificationOfRemoval>

    <schemaVersion>X0203</schemaVersion>

    <exchange>
        <cik>0000876661</cik>
        <entityName>NEW YORK STOCK EXCHANGE LLC</entityName>
    </exchange>

    <issuer>
        <cik>0001820852</cik>
        <entityName>Sports Entertainment Acquisition Corp.</entityName>
        <fileNumber>001-39583</fileNumber>
        <address>
            <street1>Golden Bear Plaza US Highway 1</street1>
            <city>North Palm Beach</city>
            <stateOrCountryCode>FL</stateOrCountryCode>
            <stateOrCountry>FLORIDA</stateOrCountry>
            <zipCode>33408</zipCode>
        </address>
        <telephoneNumber></telephoneNumber>
    </issuer>

    <descriptionClassSecurity>Class A Common Stock, Units and Redeemable Warrants</descriptionClassSecurity>

    <ruleProvision>17 CFR 240.12d2-2(a)(3)</ruleProvision>

    <signatureData>
        <signatureName>Lauren Frawley</signatureName>
        <signatureTitle>Regulation Analyst</signatureTitle>
        <signatureDate>2022-01-28</signatureDate>
    </signatureData>
</notificationOfRemoval>
