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 US LLC Amendment No. 1 to Registration Statement on Form S-1 Filed December 31, 2020 File No. 333-251501 Dear Mr. Kozko: We have reviewed your amended registration statement and have the following 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 response. 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 FirstName MotorsportLastNameDmitry Gaming US LLC Kozko Comapany January NameMotorsport Gaming US LLC 4, 2021 January Page 2 4, 2021 Page 2 FirstName LastName You may contact Laura Veator, Staff Accountant, at (202) 551-3716 or Stephen Krikorian, Accounting Branch Chief, at (202) 551-3488 if you have questions regarding 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 questions. Sincerely, Division of Corporation Finance Office of Technology cc: Serge V. Pavluk, Esq.