MOTORSPORT GAMES INC.
5972 NE 4th Avenue
Miami, FL 33137
January 11, 2021
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
|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|
|Title:||Chief Executive Officer|
[SIGNATURE PAGE TO REQUEST FOR ACCELERATION]