0000000000-22-011454.txt : 20230315 0000000000-22-011454.hdr.sgml : 20230315 20221018163004 ACCESSION NUMBER: 0000000000-22-011454 CONFORMED SUBMISSION TYPE: UPLOAD PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20221018 FILED FOR: COMPANY DATA: COMPANY CONFORMED NAME: Mobile Global Esports, Inc. CENTRAL INDEX KEY: 0001886362 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-AMUSEMENT & RECREATION SERVICES [7900] IRS NUMBER: 862684455 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: UPLOAD BUSINESS ADDRESS: STREET 1: 500 POST ROAD EAST STREET 2: 2ND FLOOR CITY: WESTPORT STATE: CT ZIP: 06883 BUSINESS PHONE: (475) 666-8401 MAIL ADDRESS: STREET 1: 500 POST ROAD EAST STREET 2: 2ND FLOOR CITY: WESTPORT STATE: CT ZIP: 06883 LETTER 1 filename1.pdf begin 644 filename1 M)5!$1BTQ+C4*)>+CS],*,2 P(&]B:@H\/"]#;VQO7!E+UA/8FIE8W0O5VED=&@@,30R."],96YG=&@@,S8U+T)I='-097)# M;VUP;VYE;G0@.#X^7M0Q1$1$1$1$1&3"Q\<'QA6_?__&K *98K_? 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Registration Statement on Form S-3 Filed October 7, 2022 File No. 333-267794 Dear David Pross: We have limited our review of your registration statement to those issues we have addressed in our comment. In our comment, 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 comment applies 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 this comment, we may have additional comments. Registration Statement on Form S-3 filed October 7, 2022 General 1. Provide us with your analysis as to how you satisfy the eligibility requirements in General Instruction I.A.3 on Form S-3. In this regard, we note that you have less than 12 calendar months of reporting history as your initial public offering was declared effective on July 28, 2022. Please amend your registration statement using a form for which you are eligible on the filing date. For guidance, refer to Question 115.15 of the Securities Act Forms Compliance and Disclosure Interpretations. 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. David Pross Mobile Global Esports, Inc. October 18, 2022 Page 2 Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Rucha Pandit at (202) 551-6022 or Jennifer L pez Molina at (202) 551- 3792 with any questions. Sincerely, FirstName LastNameDavid Pross Division of Corporation Finance Comapany NameMobile Global Esports, Inc. Office of Trade & Services October 18, 2022 Page 2 cc: Donald Davis FirstName LastName