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                               September 27, 2022

       Andrey Fadeev
       Chief Executive Officer
       Nexters Inc.
       55, Griva Digeni
       3101, Limassol
       Cyprus

                                                        Re: Nexters Inc.
                                                            Post-Effective
Amendment No. 4 to Form F-1
                                                            Filed September 1,
2022
                                                            File No. 333-259707

       Dear Mr. Fadeev:

              We have limited our review of your post-effective amendment to
those issues we have
       addressed in our comments. In some of our comments, we may ask you to
provide us with
       information so we may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response. After reviewing any amendment to your registration statement
and the information
       you provide in response to these comments, we may have additional
comments. Unless we note
       otherwise, our references to prior comments are to comments in our
August 12, 2022 letter.

       Post-Effective Amendment No. 4 to Registration Statement on Form F-1

       Cover Page

   1.                                                   In response to comment
1, you indicate that, due to the suspension of trading of your
                                                        ordinary shares and
warrants by Nasdaq since February 28, 2022, it is impossible to
                                                        determine a market
price for these securities, and potential purchasers in the offering will
                                                        have to use alternative
methods of valuation to determine the value of the securities. It
                                                        does not appear that
this information meets the requirement to provide the offering price
                                                        of the securities under
Item 501(b)(3) of Regulation S-K. Please revise your prospectus
                                                        cover page to provide a
fixed price or price range at which the selling securityholders will
                                                        sell their securities
until trading in these securities resumes on the Nasdaq, after which the
                                                        securities will be
offered and sold at prevailing market prices or at negotiated prices.
 Andrey Fadeev
Nexters Inc.
September 27, 2022
Page 2
2.    You disclose that Ivan Tavrin will leave the board and his Chairman
position and will no
      longer be involved in the corporate governance, management or operations
of the
      company. Please disclose that Mr. Tavrin, as the sole owner of the SPAC's
Sponsor, is
      offering all of the Sponsor's securities in this offering, consisting of
11,750,000 shares and
      6,125,000 warrants. Disclose the price the Sponsor paid for the ordinary
shares and
      warrants being registered for resale. Highlight any differences in the
last trading price of
      your ordinary shares and warrants, the price that the Sponsor acquired
its ordinary shares
      and warrants, and the price that the SPAC's public securityholders
acquired their ordinary
      shares and warrants. Disclose that while the Sponsor may experience a
positive rate of
      return based upon the last trading prices, the public securityholders may
not experience a
      similar rate of return on the securities they purchased due to
differences in the purchase
      prices and the trading price. Please also disclose the potential profit
the Sponsor could
      earn based on the last trading prices. Lastly, please include appropriate
risk factor
      disclosure.
        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 Kathleen Krebs, Special Counsel, at 202-551-3350 or
Joshua Shainess,
Legal Branch Chief, at 202-551-7951 with any other questions.



                                                             Sincerely,
FirstName LastNameAndrey Fadeev
                                                             Division of
Corporation Finance
Comapany NameNexters Inc.
                                                             Office of
Technology
September 27, 2022 Page 2
cc:       J. David Stewart, Esq.
FirstName LastName