0001683168-21-001370.txt : 20210512 0001683168-21-001370.hdr.sgml : 20210512 20210414121455 ACCESSION NUMBER: 0001683168-21-001370 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20210414 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Esports Technologies, Inc. CENTRAL INDEX KEY: 0001829966 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-AMUSEMENT & RECREATION SERVICES [7900] IRS NUMBER: 853201309 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 720 SOUTH 7TH STREET 3RD FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89101 BUSINESS PHONE: 7024811779 MAIL ADDRESS: STREET 1: 720 SOUTH 7TH STREET 3RD FLOOR CITY: LAS VEGAS STATE: NV ZIP: 89101 FORMER COMPANY: FORMER CONFORMED NAME: eSports Technologies, Inc. DATE OF NAME CHANGE: 20201026 CORRESP 1 filename1.htm

April 14, 2021

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporate Finance

Washington, DC 20549

	Re:	Esports Technologies, Inc.
		Registration Statement on Form S-1
		Registration No. 333-254068

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, Esports Technologies, Inc., a Nevada 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 5:00 P.M. (Eastern Time) on April 14, 2021, or as soon thereafter as possible on such date.

	Very truly yours,

	Esports Technologies, Inc.


	By: /s/ James Purcell
	Name: James Purcell
	Title: Chief Financial Officer