CORRESP 1 filename1.htm

 

November 30, 2021

 

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, D.C. 20549

 

Re: The Glimpse Group, Inc.
 

Registration Statement on Form S-1

File No. 333-261380

  Filed November 26, 2021

 

Ladies and Gentlemen:

 

This letter is intended to replace the letter that was submitted on November 29, 2021. Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), The Glimpse Group, Inc. (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to accelerate the effective date of the above-referenced registration statement (the “Registration Statement”) so as to become effective on Thursday, December 2, 2021, at 10:15 a.m. Eastern Time, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please confirm orally that event with our counsel, Sichenzia Ross Ference LLP., by calling Darrin Ocasio at 212-930-9700.

 

  Very truly yours,
   
  /s/ Lyron Bentovim
  Lyron Bentovim
  Chief Executive Officer