March
6, 2020
VIA EDGAR
Securities
and Exchange Commission
Division
of Corporation Finance
100 F
Street, N.E.
Washington,
D.C. 20549-3720
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Re:
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Super
League Gaming, Inc.
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Draft Registration
Statement on Form S-1
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Ladies
and Gentlemen:
On
behalf of Super League Gaming, Inc. (the “Company”), we hereby
confidentially submit the draft Registration Statement on Form S-1
(the “Registration
Statement”) submitted to the Securities and Exchange
Commission on February 28, 2020 by Super Lague Gaming, Inc. (the
“Company”)
pursuant to Section 6(e) of the Securities Act of 1933, as
amended (the “Securities
Act”), for non-public review by the Staff of the SEC
prior to the public filing of the Registration Statement. The
Registration Statement relates to the public offering by the
Company of shares of the Company’s common stock, par value
$0.001 per share. The Company qualifies as an “emerging
growth company” within the meaning of Section 6(e) of
the Securities Act. The Company acknowledges to the staff that the
Company will publicly file its Registration Statement, along with
its initial draft submission, on the EDGAR system at least 48 hours
prior to any requested effective time and date.
Please
do not hesitate to contact me at (619) 272-7050 with any questions
you may have regarding this confidential submission.
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Very
truly yours,
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/s/
Jessica Sudweeks
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Jessica
Sudweeks
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cc:
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Ann
Hand
Chief
Executive Officer
Super
Lague Gaming, Inc.
Clayton
Haynes
Chief
Financial Officer
Super
League Gaming, Inc.
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