TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo August 11, 2022 Aaron Speach Chief Executive Officer EBET, Inc. 197 E. California Ave. Ste. 302 Las Vegas, NV 89104 Re: EBET, Inc. Registration Statement on Form S-3 Filed August 9, 2022 File No. 333-266677 Dear Mr. Speach: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Alyssa Wall at 202-551-8106 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services cc: Cavas S. Pavri