United States securities and exchange commission logo

                 February 7, 2022

       Dmitry Kozko
       Chief Executive Officer
       Motorsport Games Inc.
       5972 NE 4th Avenue
       Miami, FL 33137

                                                        Re: Motorsport Games
Statement on Form S-3
                                                            Filed February 1,
                                                            File No. 333-262462

       Dear Mr. Kozko:

              This is to advise you that we have not reviewed and will not
review your registration

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

             Please contact Austin Pattan, Staff Attorney, at (202) 551-6756 or
Jan Woo, Legal
       Branch Chief, at (202) 551-3453 with any questions.


                 Division of Corporation Finance

                 Office of Technology
       cc:                                              Serge V. Pavluk