February 9, 2022

 

VIA EDGAR

 

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.

 

	Sincerely,
	Motorsport Games Inc.
	By:	/s/ Dmitry Kozko
	Name:	Dmitry Kozko
	Title:	Chief Executive Officer