August
24, 2020
VIA EDGAR
Securities
and Exchange Commission
Division
of Corporation Finance
100 F
Street, N.E.
Washington,
D.C. 20549
Re:
Super
League Gaming, Inc.
Registration Statement on Form S-1
File No. No. 333-248248
Acceleration Request
Requested
Date: August
26, 2020
Requested
Time: 4:00
p.m. Eastern Time (US)
Ladies
and Gentlemen:
In
connection with the above-referenced Registration Statement, and
pursuant to Rule 461 under the Securities Act of 1933, as amended
(the “Act”), we, as representative of the underwriters,
hereby join in the request of Super League Gaming, Inc. that the
effective date of the Registration Statement be accelerated so that
it will be declared effective at 4:00 p.m., Eastern Time (US), on
August 26, 2020, or at such later time as the Company or its
outside counsel, Disclosure Law Group, a Professional Corporation,
may request via a telephone call to the staff of the Division of
Corporation Finance of the Securities and Exchange
Commission.
Pursuant to Rule
460 under the Act, we wish to advise you that we have distributed
approximately 42 copies of the Preliminary Prospectus dated August
21, 2020 through the date hereof, to underwriters, dealers,
institutions and others.
The
undersigned, as representatives of the several underwriters, have
complied and will comply, and we have been informed by the
participating underwriters that they have complied and will comply,
with Rule 15c2-8 under the Securities Exchange Act of 1934, as
amended.
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Very truly
yours,
Acting
on behalf of itself and the several Underwriters
NATIONAL SECURITIES
CORPORATION
Name: Jonathan C.
Rich
Title: EVP - Head
of Investment Banking
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