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                            December 5, 2022

       Maximiliano Ojeda
       Chief Executive Officer
       MGO Global Inc.
       1515 SE 17th Street, Suite 121/#460596
       Fort Lauderdale, Florida 33345

                                                        Re: MGO Global Inc.
                                                            Registration
Statement on Form S-1
                                                            Filed on November
18, 2022
                                                            File No. 333-268484

       Dear Maximiliano Ojeda:

              We have reviewed your registration statement and have the
following 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.

       Form S-1 filed November 18, 2022

       Notes to the Unaudited Condensed Consolidated Financial Statements for
the Nine Months
       Ended September 30, 2022
       Note 11 - Subsequent Events, page F-10

   1.                                                   We note that you have
included an estimated offering price in your filing. As requested in
                                                        our letter dated August
30, 2022, please explain to us how you determined the fair value
                                                        of the common stock
underlying your equity issuances and the reasons for any differences
                                                        between the recent
valuations of your common stock leading up to the initial public
                                                        offering and the
estimated offering price.
       General

   2.                                                   Disclose whether your
offering is contingent upon on final approval of your NASDAQ
 Maximiliano Ojeda
MGO Global Inc.
December 5, 2022
Page 2
         listing on your cover page. Please ensure the disclosure is consistent
with your
         underwriting agreement. Please revise your alternate prospectus cover
page accordingly.
3.       To the extent you intend to proceed with your offering if your NASDAQ
listing is denied,
         revise your cover page to indicate that the offering is not contingent
on NASDAQ
         approval of your listing application and that if the shares are not
approved for listing, you
         may experience difficulty selling your shares. Include risk factor
disclosures to address
         the impact on liquidity and the value of shares.
4.       We note recent instances of extreme stock price run-ups followed by
rapid price declines
         and stock price volatility seemingly unrelated to company performance
following a
         number of recent initial public offerings, particularly among
companies with relatively
         smaller public floats. Revise to include a separate risk factor
addressing the potential for
         rapid and substantial price volatility and any known factors
particular to your offering that
         may add to this risk and discuss the risks to investors when investing
in stock where the
         price is changing rapidly. Clearly state that such volatility,
including any stock-run up,
         may be unrelated to your actual or expected operating performance and
financial
         condition or prospects, making it difficult for prospective investors
to assess the rapidly
         changing value of your stock.
5.       In your correspondence letter dated September 16, 2022 you indicated
that you would
         file your Equity Joint Venture Contract with Shanghai Celebrity
International Trading
         Co., Ltd. when you filed your Registration Statement publicly. Please
file the agreement
         with your next amendment.

        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.

       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.

        You may contact Mindy Hooker, Staff Accountant, at (202) 551-3732 or
Melissa
Gilmore, Staff Accountant, at (202) 551-3777 if you have questions regarding
comments on the
financial statements and related matters. Please contact Bradley Ecker, Staff
Attorney, at (202)
551-4985 or Asia Timmons-Pierce, Special Counsel, at (202) 551-3754 with any
other questions.



FirstName LastNameMaximiliano Ojeda                             Sincerely,
Comapany NameMGO Global Inc.
                                                                Division of
Corporation Finance
December 5, 2022 Page 2                                         Office of
Manufacturing
FirstName LastName