CORRESP 1 filename1.htm

 

The Glimpse Group, Inc.

15 West 38 St., 9th Floor

New York, NY 10018

(917) 292-2685

 

November 29, 2022

Securities and Exchange Commission

Division of Corporation Finance

100 F Street N.E.

Washington, D.C. 20549

 

Attention: Ms. Charli Gibbs-Tabler

 

  Re: The Glimpse Group, Inc.
    Registration Statement on Form S-3
    Filed October 27, 2022 and amended November 10, 2022
    File No. 333-268027

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, The Glimpse Group, Inc. (the “Company”) hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:30 PM Eastern Time, November 30, 2022, or as soon as practicable thereafter.

 

  Very truly yours,
   
  The Glimpse Group, Inc.
     
  By: /s/ Lyron Bentovim
  Lyron Bentovim
  Chief Executive Officer