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EMAIL: KSCHLESINGER@olshanlaw.com

DIRECT DIAL: 212.451.2252

 

February 28, 2020

 

VIA EMAIL AND EDGAR

 

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention:   Jeff Kauten, Attorney-Advisor
    Division of Corporation Finance

 

  Re:   HopTo Inc.
      Registration Statement on Form S-1 (No. 333-236278)

 

Ladies and Gentlemen:

 

On behalf of HopTo Inc. (the “Company”), we enclose the Company’s request for acceleration of the above-referenced Registration Statement to 4:00 p.m., Eastern Time, on Wednesday, March 4, 2020, or as soon as possible thereafter.

 

Please advise the undersigned of the effectiveness of the Registration Statement.

 

  Very truly yours,
   
  /s/ Kenneth A. Schlesinger
  Kenneth A. Schlesinger

 

cc:   Mr. Jonathon R. Skeels

 

 

 
 

 

HopTo Inc.
6 Loudon Road, Suite 200
Concord, NH 03301

 

February 28, 2020

 

U.S. Securities and Exchange Commission
100 F Street, N.E.

Washington, D.C. 20549

Attention:   Jeff Kauten, Attorney-Advisor
    Division of Corporation Finance

 

  Re:   HopTo Inc.
      Registration Statement on Form S-1 (No. 333-236278)

 

Ladies and Gentlemen:

 

HopTo Inc. hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:00 p.m., Eastern Time, on Wednesday, March 4, 2020, or as soon thereafter as practicable.

 

  Very truly yours,
     
  HOPTO INC.
     
  By: /s/ Jonathon R. Skeels
    Jonathon R. Skeels
    Chief Executive Officer