February 9, 2022
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
|Attention:||Jan Woo, Legal Branch Chief|
|Austin Pattan, Staff Attorney|
|Re:||Motorsport Games Inc.|
|Registration Statement on Form S-3 Filed February 1, 2022|
|File No. 333-262462|
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 Thursday, February 10, 2022, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable.
The Registrant hereby authorizes Serge V. Pavluk, of Snell & Wilmer L.L.P., to orally modify or withdraw this request for acceleration.
|Motorsport Games Inc.|
|By:||/s/ Dmitry Kozko|
|Title:||Chief Executive Officer|