MOTORSPORT GAMES INC.

5972 NE 4th Avenue

Miami, FL 33137

 

January 11, 2021

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, N.E.

Washington, D.C. 20549

Attn:	Jan Woo, Legal Branch Chief
	Stephen Krikorian, Accounting Branch Chief
	Mitchell Austin, Staff Attorney
	Laura Veator, Staff Accountant

 

	Re:	Motorsport Games Inc.
		Registration Statement on Form S-1 (File No. 333-251501)
		Request for Acceleration of Effectiveness

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Motorsport Games Inc. (the “Registrant”) hereby requests that the above-referenced Registration Statement be declared effective by the Securities and Exchange Commission on January 12, 2021, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable.

 

Please consider this letter to replace the Registrant’s previous letter, filed as a correspondence via EDGAR on January 7, 2021, in which the Registrant requested the acceleration of the effective date of the above-referenced Registration Statement on January 11, 2021, at 4:00 p.m., Eastern Time (the “Previous Request”). The Registrant hereby formally withdraws the Previous Request.

 

The Registrant hereby authorizes Serge Pavluk, of Snell & Wilmer L.L.P., to orally modify or withdraw this request for acceleration.

 

[SIGNATURE PAGE FOLLOWS]

 

 

	Very truly yours,
	MOTORSPORT GAMES INC.
	By:	/s/ Dmitry Kozko
	Name:	Dmitry Kozko
	Title:	Chief Executive Officer

 

[SIGNATURE PAGE TO REQUEST FOR ACCELERATION]