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                            April 20, 2023

       Kit Gray
       President
       Courtside Group, Inc.
       335 N. Maple Drive, Suite 127
       Beverly Hills, California 90210

                                                        Re: Courtside Group,
Inc.
                                                            Amendment No. 2 to
Registration Statement on Form S-1
                                                            Filed April 7, 2023
                                                            File No. 333-269028

       Dear Kit Gray:

             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.

       Amendment No. 2 to Registration Statement on Form S-1

       Cover Page

   1.                                                   You disclose that as of
March 31, 2023, you are currently required to redeem up to
                                                        $1,000,000 of the
outstanding Bridge Notes, which notice requirement you have received
                                                        from the holders, and
up to an additional $1,000,000 of outstanding Bridge Notes, subject
                                                        to notice requirement
from the holders. However, on page F-46 you appear to disclose
                                                        that as of April 7,
2023, $1,000,000 has been paid. Please revise your disclosures to be
                                                        consistent throughout
this prospectus indicating as of the most recent date, the amount
                                                        required to be redeemed
and the amount paid.
 Kit Gray
FirstName   LastNameKit
Courtside Group,  Inc. Gray
Comapany
April       NameCourtside Group, Inc.
       20, 2023
April 220, 2023 Page 2
Page
FirstName LastName
About this Prospectus, page ii

2.       You disclose that the information in the prospectus assumes the
conversion of all of the
         Bridge Notes into 3,155,224 shares of common stock. Since certain
amounts are required
         to be redeemed and have been paid, please revise to disclose the
number of shares into
         which the Bridge Notes will be converted only for the portion that has
not been or will not
         be redeemed.
Summary Unaudited Condensed Consolidated Financial and Operating Data, page 21

3.       Please revise the introduction paragraph to remove references to pro
forma information, as
         you no longer include that information here.
Summary Pro Forma Unaudited Condensed Consolidated Financial and Operating
Data, page 22

4.       As previously requested, please revise to remove the reference to "Pro
Forma" in the title
         as only some of the information presented is pro forma. Also, revise
the first introduction
         paragraph to indicate specifically what information is presented on a
historical versus pro
         forma basis. Further, revise to label the historical amounts "as
restated" where appropriate.
5.       We note you are giving effect to the Bridge Note conversion of
3,155,224 shares. Please
         revise to reflect shares to be issued in the conversion of the Bridge
Notes only for the
         portion that has not been or will not be redeemed.
Non-GAAP Financial Measures, page 24

6.       We note your revised disclosure on page 25. Please further revise the
first sentence above
         the second table to state, "The following table sets forth
reconciliation of Gross Profit, the
         most comparable GAAP financial measure, to Contribution Margin for the
year ended
         March 31, 2022..." Similar revisions should be made on page 87.
        You may contact Melissa Kindelan, Senior Staff Accountant, at (202)
551-3564 or
Christine Dietz, Senior Staff Accountant, at (202) 551-3408 if you have
questions regarding
comments on the financial statements and related matters. Please contact Kyle
Wiley, Staff
Attorney, at (202) 344-5791 or Matthew Crispino, Staff Attorney, at (202) 551-
3456 with any
other questions.



                                                                Sincerely,

                                                                Division of
Corporation Finance
                                                                Office of
Technology
cc:      Sasha Ablovatskiy