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 Inc. Registration Statement on Form S-3 Filed February 1, 2022 File No. 333-262462 Dear Mr. Kozko: This is to advise you that we have not reviewed and will not review your registration statement. 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. Sincerely, Division of Corporation Finance Office of Technology cc: Serge V. Pavluk