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EBET, Inc.

3960 Howard Hughes Parkway, Suite 500

Las Vegas, NV 89169

 

 

March 28, 2023

 

VIA EDGAR

 

U.S. Securities and Exchange Commission

Division of Corporate Finance

Washington, DC 20549

 

Re:EBET, Inc.
  Registration Statement on Form S-1
  File No. 333-270668

 

Ladies and Gentlemen:

 

Pursuant to Rule 461 of the Securities Act of 1933, as amended, EBET, Inc., a Nevada corporation (the “Company”), hereby respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:30 P.M. (Eastern Time) on March 30, 2023, or as soon thereafter as possible on such date.

 

  Very truly yours,
   
  EBET, Inc.
   
  By:  /s/ Matthew Lourie
    Name: Matthew Lourie
Title: Chief Financial Officer