0001607062-22-000606.txt : 20221103 0001607062-22-000606.hdr.sgml : 20221103 20220930164257 ACCESSION NUMBER: 0001607062-22-000606 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20220930 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Midnight Gaming Corp CENTRAL INDEX KEY: 0001692780 STANDARD INDUSTRIAL CLASSIFICATION: CABLE & OTHER PAY TELEVISION SERVICES [4841] IRS NUMBER: 814053066 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 1900 E GOLF ROAD CITY: SCHAUMBURG STATE: IL ZIP: 60173 BUSINESS PHONE: 888-525-0010 MAIL ADDRESS: STREET 1: 1900 E GOLF ROAD CITY: SCHAUMBURG STATE: IL ZIP: 60173 FORMER COMPANY: FORMER CONFORMED NAME: McGraw Conglomerate Corp DATE OF NAME CHANGE: 20161220 CORRESP 1 filename1.htm

MIDNIGHT GAMING CORPORATION
1900 E. Golf Road—Suite 950

Schaumburg, Illinois 60173

September 30, 2022

VIA EDGAR

United States Securities and Exchange Commission

Division of Corporation Finance

Office of Technology

100 F Street, NE

Washington, DC 20549

Attention: Jan Woo and Matthew Crispino

Re: Midnight Gaming Corporation

Registration Statement on Form F-3

File No. 333-266245

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, Midnight Gaming Corporation (the “Company”), hereby respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:30 P.M. (Eastern Time) on October 4, 2022, or as soon thereafter as possible on such date.

Very truly yours,

Midnight Gaming Corporation

/s/ Kinney L. McGraw

Name: Kinney L. McGraw

Title: Chief Executive Officer