April 16, 2020

 

VIA EDGAR

 

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Jacqueline Kaufman

 

RE:	Super League Gaming, Inc.
	Registration Statement on Form S-3
	(File No. 333-237626)

 

Dear Ms. Kaufman,

 

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, the undersigned, Super League Gaming, Inc., a Delaware corporation (the “Registrant”), hereby requests acceleration of the effective date of the Registration Statement referred to above so that it may become effective at 10:00 a.m. Eastern Standard Time on April 20, 2020, or as soon as practicable thereafter.

 

Upon grant of our request to accelerate effectiveness, we would appreciate your communicating with our counsel, Disclosure Law Group, a Professional Corporation, by calling Ms. Jessica R. Sudweeks at (619) 272-7063, to confirm the exact time at which the Registration Statement was declared effective.

 

 

Very truly yours,

 

SUPER LEAGUE GAMING, INC.

 

/s/ Ann Hand

Ann Hand

President and Chief Executive Officer

 

 

 

 

cc:	Jessica Sudweeks
	Partner
	Disclosure Law Group, a Professional Corporation