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                               December 19, 2022

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

                                                        Re: MGO Global Inc.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed December 7,
2022
                                                            File No. 333-268484

       Dear Maximiliano Ojeda:

             We have reviewed your amended 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.
Unless we note
       otherwise, our references to prior comments are to comments in our
December 5, 2022 letter.

       Amendment No. 1 to Form S-1 filed December 7, 2022

       Alternate Prospectus Cover Page, page 1

   1.                                                   We note your response
to prior comment 1. Please disclose whether your secondary
                                                        offering is contingent
upon on final approval of your NASDAQ listing on your alternate
                                                        prospectus cover page.
Please revise other disclosures in your alternate prospectus as
                                                        appropriate. 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.
   2.                                                   You disclose that there
is no public market for your common stock but that selling
 Maximiliano Ojeda
MGO Global Inc.
December 19, 2022
Page 2
         shareholders may offer the shares from time to time through public or
private transactions
         at fixed prices, prevailing market prices, varying prices determined
at the time of sale, or
         privately negotiated prices. Please note that an at-the-market resale
offering under Rule
         415 is not available for registrants that do not have a public market.
Please revise your
         prospectus to disclose that the selling shareholders will offer and
sell their shares at a
         fixed price or within a bona fide price range until your shares are
listed on a national
         securities exchange or quoted on the OTC Bulletin Board, OTCQX, or
OTCQB, at which
         time they may be sold at prevailing market prices or in privately
negotiated transactions.

Risk Factors, page 30

3.       Please include a risk factor related to your exclusive forum
provision.
General

4.       We note in your response to prior comment 2 that you plan to include
Nasdaq listing
         approval as a condition to the underwriter   s obligations to purchase
the shares in the initial
         public offering. Please file your revised underwriting agreement with
your next
         amendment.

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



FirstName LastNameMaximiliano Ojeda                             Sincerely,
Comapany NameMGO Global Inc.
                                                                Division of
Corporation Finance
December 19, 2022 Page 2                                        Office of
Manufacturing
FirstName LastName