TEXT-EXTRACT 2 filename2.txt August 31, 2018 William Kerby Chief Executive Officer Monaker Group, Inc. 2893 Executive Park Drive, Suite 201 Weston, FL 33331 Re: Monaker Group, Inc. Registration Statement on Form S-3 Filed August 21, 2018 File No. 333-226951 Dear Mr. Kerby: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Tonya K. Aldave at (202) 551-3601 with any questions. Sincerely, Division of Corporation Finance Office of Transportation and Leisure cc: David M. Loev, Esq.