February 10, 2023
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
Attention: Cara Wirth
Re: | ShiftPixy, Inc. |
Registration Statement on Form S-3
File No. 333-269477
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, ShiftPixy, Inc. (the “Company”) hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 9:00 am Eastern Time, February 13, 2023, or as soon as practicable thereafter.
Very truly yours, | |
ShiftPixy, Inc. | |
By: /s/ Scott W. Absher | |
Scott W. Absher | |
Chief Executive Officer |