United States securities and exchange commission logo

                            January 4, 2021

       Dmitry Kozko
       Chief Executive Officer
       Motorsport Gaming US LLC
       5972 NE 4th Avenue
       Miami, FL 33137

                                                        Re: Motorsport Gaming
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed December 31,
                                                            File No. 333-251501

       Dear Mr. Kozko:

              We have reviewed your amended registration statement and have the
       comment. In our comment, we 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 comment applies to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your

              After reviewing any amendment to your registration statement and
the information you
       provide in response to this comment, we may have additional comments.

       Form S-1 filed December 31, 2020

       Risk Factors
       Risks Related to the Company
       We may in the future be subject to legal proceedings in the ordinary
course of our business...,
       page 40

   1.                                                   Clarify the number of
shares you purchased that the minority stockholder alleges did not
                                                        follow the right of
first refusal provisions in the Stockholders    Agreement, and the
                                                        percentage of the total
outstanding shares of 704Games that these shares represent. Please
                                                        also clarify the
implications of remedies sought by the minority stockholder, including
                                                        whether there is risk
to your majority controlling ownership interest of 704Games.
 Dmitry Kozko
            Gaming US LLC Kozko
January    NameMotorsport Gaming US LLC
        4, 2021
Page 2 4, 2021 Page 2
FirstName LastName
       You may contact Laura Veator, Staff Accountant, at (202) 551-3716 or
Krikorian, Accounting Branch Chief, at (202) 551-3488 if you have questions
comments on the financial statements and related matters. Please contact
Mitchell Austin, Staff
Attorney, at (202) 551-3574 or Jan Woo, Legal Branch Chief, at (202) 551-3453
with any other


                                                           Division of
Corporation Finance
                                                           Office of Technology
cc:      Serge V. Pavluk, Esq.