TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo February 5, 2021 William Kerby Chief Executive Officer and Chairman Monaker Group, Inc. 2893 Executive Park Drive, Suite 201 Weston, Florida 33331 Re: Monaker Group, Inc. Registration Statement on Form S-3 Filed January 29, 2021 File No. 333-252580 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 Irene Barberena-Meissner at 202-551-6548 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: John S. Gillies, Esq.