MOTORSPORT GAMING US LLC

5972 NE 4th Avenue

Miami, FL 33137

January 7, 2021

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

Attn:	Jan Woo, Legal Branch Chief
	Stephen Krikorian, Accounting Branch Chief
	Mitchell Austin, Staff Attorney
	Laura Veator, Staff Accountant

Re:	Motorsport Gaming US LLC
	(to be converted into a corporation and renamed Motorsport Games Inc.)
	Registration Statement on Form S-1 (File No. 333-251501)
	Request for Acceleration of Effectiveness

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Motorsport Gaming US LLC (the “Registrant”) hereby requests that the above-referenced Registration Statement be declared effective by the Securities and Exchange Commission on January 11, 2021, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable.

The Registrant hereby authorizes Serge Pavluk, of Snell & Wilmer L.L.P., to orally modify or withdraw this request for acceleration.

[SIGNATURE PAGE FOLLOWS]

Very truly yours,
MOTORSPORT GAMING US LLC
By:	/s/ Dmitry Kozko
Name:	Dmitry Kozko
Title:	Chief Executive Officer

[SIGNATURE PAGE TO REQUEST FOR ACCELERATION]