CORRESP 1 filename1.htm slgg20240916_corresp.htm

 

September 16, 2024

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

 

RE:

Super League Enterprise, Inc.

 

Registration Statement on Form S-3

 

(File No. 333-281936)

 

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Super League Enterprise, Inc. (the “Registrant”) hereby requests acceleration of the effectiveness of the Registration Statement on Form S-3 (File No. 333-281936) (the “Registration Statement”) to 4:00 p.m Eastern Time on Wednesday, September 18, 2024, or as soon as is practicable thereafter.

 

Upon grant of our request to accelerate effectiveness, we would appreciate your communicating with our counsel, Disclosure Law Group, a Professional Corporation, by calling Mr. Daniel Rumsey at (619) 272-7062, to confirm the exact time at which the Registration Statement was declared effective.

 

 

Very truly yours,

 

SUPER LEAGUE ENTERPRISE, INC.

 

/s/ Ann Hand

Ann Hand

Chief Executive Officer and Chair

 

 

 

cc:

Daniel Rumsey, Disclosure Law Group, a Professional Corporation