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                              January 18, 2023

       Vadim Mats
       Chief Executive Officer
       The NFT Gaming Company, Inc.
       101 Eisenhower Parkway, Suite 300
       Roseland, NJ 07068

                                                        Re: The NFT Gaming
Company, Inc.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed January 3,
2022
                                                            File No. 333-267879

       Dear Vadim Mats:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 1 to Registration Statement on Form S-1 Filed on January
3, 2023

       Risk Factors
       Risks Related to Our Business and Industry, page 8

   1.                                                   In light of the recent
disruption in the crypto asset markets and given that you plan to use
                                                        a third-party vendor to
accept and process cryptocurrency payments on your behalf and
                                                        that such vendor will
send payments to your custodial wallet, please describe any material
                                                        risks related to
safeguarding your crypto assets. Additionally, please describe any material
                                                        risks to your business
and financial condition if your or your third-party vendor's policies
                                                        and procedures
surrounding the safeguarding of crypto assets, conflicts of interest, or
                                                        comingling of assets
are not effective.
 Vadim Mats
FirstName  LastNameVadim
The NFT Gaming   Company,Mats
                         Inc.
Comapany
January 18,NameThe
            2023   NFT Gaming Company, Inc.
January
Page 2 18, 2023 Page 2
FirstName LastName
Capitalization, page 38

2.       Tell us why the September 30, 2022 as adjusted accumulated deficit
appears unchanged
         from June 30, 2022. Otherwise please revise.
Executive and Director Compensation, page 58

3.       Please revise to provide the disclosures required by Item 402 of
Regulation S-K for the
         fiscal year ended December 31, 2022. For additional guidance, consider
Question 117.05
         of our Regulation S-K Compliance and Disclosure Interpretations.
General

4.       We note recent instances of extreme stock price run-ups followed by
rapid price declines
         and stock price volatility seemingly unrelated to company performance
following a
         number of recent initial public offerings, particularly among
companies with relatively
         smaller public floats. Revise to include a separate risk factor
addressing the potential for
         rapid and substantial price volatility and any known factors
particular to your offering that
         may add to this risk and discuss the risks to investors when investing
in stock where the
         price is changing rapidly. Clearly state that such volatility,
including any stock-run up,
         may be unrelated to your actual or expected operating performance and
financial
         condition or prospects, making it difficult for prospective investors
to assess the rapidly
         changing value of your stock.

        You may contact Joseph Kempf, Senior Staff Accountant, at 202-551-3352
or Robert
Littlepage, Accounting Branch Chief, at 202-551-3361 if you have questions
regarding
comments on the financial statements and related matters. Please contact Kyle
Wiley, Staff
Attorney, at 202-344-5791 or Larry Spirgel, Office Chief, at 202-551-3815 with
any other
questions.



                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of
Technology
cc:      Richard Friedman