TEXT-EXTRACT 2 filename2.txt United States securities and exchange commission logo July 6, 2021 William Kerby Chief Executive Officer Monaker Group, Inc. 1560 Sawgrass Corporate Parkway, Suite 130 Sunrise, FL 33323 Re: Monaker Group, Inc. Registration Statement on Form S-3 Filed June 25, 2021 File No. 333-257457 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 Timothy Collins at 202-551-3176 with any questions. Sincerely, Division of Corporation Finance Office of Energy & Transportation cc: David Loev