February 9, 2022
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street, N.E.
Washington, D.C. 20549
| Attention: | Jan Woo, Legal Branch Chief |
| Austin Pattan, Staff Attorney |
| Re: | Motorsport Games Inc. |
| Registration Statement on Form S-3 Filed February 1, 2022 | |
| File No. 333-262462 |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Motorsport Games Inc. (the “Registrant”) hereby requests that the above-referenced Registration Statement be declared effective by the Securities and Exchange Commission on Thursday, February 10, 2022, at 4:00 p.m., Eastern Time, or as soon thereafter as practicable.
The Registrant hereby authorizes Serge V. Pavluk, of Snell & Wilmer L.L.P., to orally modify or withdraw this request for acceleration.
| Sincerely, | ||
| Motorsport Games Inc. | ||
| By: | /s/ Dmitry Kozko | |
| Name: | Dmitry Kozko | |
| Title: | Chief Executive Officer | |