0001683168-21-000349.txt : 20210303 0001683168-21-000349.hdr.sgml : 20210303 20210202142122 ACCESSION NUMBER: 0001683168-21-000349 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: B2Digital, Inc. CENTRAL INDEX KEY: 0000725929 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MEMBERSHIP SPORTS & RECREATION CLUBS [7997] IRS NUMBER: 840916299 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4522 WEST VILLAGE DRIVE CITY: TAMPA STATE: FL ZIP: 33624 BUSINESS PHONE: 813-961-3051 MAIL ADDRESS: STREET 1: 4522 WEST VILLAGE DRIVE CITY: TAMPA STATE: FL ZIP: 33624 FORMER COMPANY: FORMER CONFORMED NAME: TELECOMMUNICATION PRODUCTS INC DATE OF NAME CHANGE: 19920703 CORRESP 1 filename1.htm

B2DIGITAL, INCORPORATED

 

4522 West Village Drive

Suite 215

Tampa, FL 33624

 

February 2, 2021

 

VIA EDGAR

 

Division of Corporation Finance

Office of Trade & Services

Securities and Exchange Commission

Washington, DC 20549

 

Attention: Mr. Lamparski

 

  Re:

B2Digital, Incorporated

Registration Statement on Form S-1

SEC File No. 333-251846

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned, on behalf of B2Digital, Incorporated, a Delaware corporation (the “Issuer”), respectfully requests that the effective date of the Registration Statement on Form S-1 referenced above be accelerated so that it will become effective at 5:30 P.M., Eastern Time, on February 2, 2021, or as soon as practicable thereafter.

 

There are no underwriters in connection with the registration and, therefore, no request for acceleration or consent by an underwriter has been filed herewith.

 

The Issuers hereby authorize Brian Higley of Business Legal Advisors, LLC to orally modify or withdraw this request for acceleration. If you have any questions regarding the foregoing, please contact Mr. Higley at (801) 634-1984 or by e-mail (brian@businesslegaladvisor.com). Thank you in advance for your assistance.

 

 

  Very truly yours,
     
  B2Digital, Incorporated
     
  By:

/s/ Greg P. Bell

  Name: Greg P. Bell
  Title: Chief Executive Officer
     

 

cc: Brian Higley, Esq., Business Legal Advisors, LLC