February 21, 2019

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attn: Heather Clark, Melissa Raminpour, John Dana Brown and Anne Parker

 

RE:	Super League Gaming, Inc.
	Registration Statement on Form S-1, as amended
	(File No. 333-229144)
	Acceleration Request
	Requested Date:               February 25, 2019
	Requested Time:              4:00 P.M. Eastern Time

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Super League Gaming, Inc. (the “Company”) hereby requests acceleration of the effective date of the Registration Statement on Form S-1, as amended (File No. 333-229144) (the “Registration Statement”). We respectfully request that the Registration Statement be declared effective at the “Requested Date” and “Requested Time” set forth above or at such later time as the Company or its counsel may orally request via telephone call to the staff of the Division of Corporation Finance of the Securities and Exchange Commission. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Disclosure Law Group, a Professional Corporation, by calling Ms. Jessica Sudweeks at (619) 272-7063.

 

Very truly yours,   SUPER LEAGUE GAMING, INC.   /s/ Ann Hand Ann Hand Chief Executive Officer, President and Chair

cc:         Clayton Haynes, Super League Gaming, Inc.

 

Daniel W. Rumsey, Disclosure Law Group, a Professional Corporation

Jessica R. Sudweeks, Disclosure Law Group, a Professional Corporation

 

Ben A. Stacke, Faegre Baker Daniels LLP

Jonathan R. Zimmerman, Faegre Baker Daniels LLP

Ryan R. Woessner, Faegre Baker Daniels LLP