0001213900-23-010942.txt : 20230315 0001213900-23-010942.hdr.sgml : 20230315 20230213190451 ACCESSION NUMBER: 0001213900-23-010942 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20230213 FILER: 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: CORRESP 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 CORRESP 1 filename1.htm

DAVIS & ASSOCIATES

(A PROFESSIONAL LAW CORPORATION)

-SECURITIES, BUSINESS & INTERNATIONAL LAWYERS-

LOS ANGELES	NEWPORT BEACH
(213) 400-2007	LONDON

Respond To:

P.O. Box 852

Palos Verdes Estates, CA

90274

Date: February 13, 2023

Securities And Exchange Commission

Division of Corporate Finance

Office of Trade and Services

	Attention:	Taylor Beech
		Jennifer Lopez Molina

	Re:	Mobile Global Esports, Inc.
		Amendment No. 3 to Registration Statement on Form S-1
		Filed February 13, 2023
		File No. 333-267794

Dear Ms. Beech

Please find as placed on file today, Amendment 3 to the Mobile Global Exports, Inc.’s S-1 Registration Statement, and corrected consent from its independent CPA dated today.

The Company would like to accelerate and go effective as soon as practical, either at the market close or before the market open in the morning.

Please let me know by a call if there is anything else the Company needs to go effective. My cell phone is 213 400 2007.

We greatly appreciate your help in this matter.

Very truly yours,

/s/ Donald Davis
Donald Davis

For the Law Offices of Davis & Associates.

(PS: could you check the email address you have for me. I don’t seem to be getting correspondence from you, and only get a copy sent over from the Company. My email is: Don@securities-attys.com. Thanks. Don)