CORRESP 1 filename1.htm

 

 

 

January 30, 2017

 

VIA EDGAR

 

Mr. Larry Spirgel, Assistant Director

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F. Street, N.E.

Washington, D.C. 20549

 

Re: NTN Buzztime, Inc. (the “Company”)
  Registration Statement on Form S-3 (File No. 333-215271)

 

Mr. Spirgel:

 

In accordance with Rule 461 under the Securities Act of 1933, the undersigned respectfully requests that the effective date for the registration statement referred to above be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time on February 2, 2017, or as soon thereafter as is practicable.

 

If you have any questions regarding this request, please contact the Company’s securities counsel, Edwin Astudillo (edwin@breakwaterlawgroup.com; 619.318.9987) or me (sandra.gurrola@buzztime.com; 760.930.1168).

 

  Sincerely,
   
  NTN Buzztime, Inc.
     
  /s/ Sandra Gurrola
  Sandra Gurrola
  Vice President of Finance

 

cc: Courtney Lindsay, U.S. Securities and Exchange Commission
  Edwin Astudillo, Breakwater Law Group, LLP (via e-mail)