February
21, 2019
U.S.
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
Ladies and Gentlemen:
As representatives of the several underwriters of
the proposed public offering of common stock of Super League
Gaming, Inc. (the “Company”),
we hereby join the Company’s request that the effective date
of the above-referenced Registration Statement on Form S-1 be
accelerated so that it will be declared effective at 4:00 p.m.
Eastern Time on February 25, 2019, 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.
Pursuant
to Rule 460 of the General Rules and Regulations under the
Securities Act of 1933, as amended, we wish to advise you that we
intend to effect the following distribution of the Company’s
Preliminary Prospectus dated February 12, 2019, through the time of
effectiveness:
Preliminary Prospectus dated February 12, 2019:
646
copies to prospective underwriters, institutional investors,
dealers and others
The
undersigned advise that they have complied and will continue to
comply, and that they have been informed by the participating
underwriters and dealers that they have complied with and will
continue to comply, with the requirements of Rule 15c2-8 under the
Securities Exchange Act of 1934, as amended.
[Remainder of Page Intentionally Left Blank]
Very
truly yours,
NORTHLAND
SECURITIES, INC.
By:
/s/ Jeff
Peterson
Name:
Jeff Peterson
Title:
Managing Director,
Head of Investment Banking
LAKE
STREET CAPITAL MARKETS, LLC
By:
/s/ Eric
Martinuzzi
Name:
Eric Martinuzzi
Title:
Chief
Operating Officer