August 24, 2020
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attn:
Ms. Jennifer Lopez
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RE:
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Super League Gaming, Inc.
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Registration
Statement on Form S-1
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(File No. 333-248248)
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Requested Date:
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August 26, 2020
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Requested Time:
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4:00 P.M. Eastern Time
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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. 333-248248) (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.
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Very
truly yours,
SUPER
LEAGUE GAMING, INC.
/s/ Ann Hand
Ann
Hand
Chief
Executive Officer, President and Chair
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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
Stephen
E. Older, McGuireWoods LLP
Rakesh
Gopalan, McGuireWoods LLP
