SharpLink Gaming Ltd.

333 Washington Avenue North, Suite 104

Minneapolis, Minnesota 55402

(612) 293-0619

May 9, 20223

BY EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, D.C. 20549

Re: SharpLink Gaming Ltd. (the “Company”)

Registration Statement on Form S-1

File Number: 333-271396

Ladies and Gentlemen:

The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of the effectiveness of the above-referenced registration statement (the “Registration Statement”) so as to become effective as of 4:00 pm on Wednesday, May 10, 2023, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please confirm orally that event with our counsel, Loeb & Loeb LLP, by calling Tahra Wright at 212-407-4122.

Sincerely,

SharpLink Gaming Ltd.

By: /s/ Rob Phythian

Rob Phythian

Chief Executive Officer