SIMPLICITY ESPORTS AND GAMING COMPANY
7000 W. Palmetto Park Rd., Suite 505
Boca Raton, FL 33433
June 2, 2022
FILING VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: | Ms. Jennifer Lopez |
Re: | Simplicity Esports and Gaming Company | |
Post-Effective Amendment No. 1 to Registration Statement on Form S-1 | ||
Filed May 11, 2022 | ||
File No. 333- 259993 | ||
Withdrawal of Registration Withdrawal Request Previously Made on Form RW |
Ladies and Gentlemen:
Simplicity Esports and Gaming Company, a Delaware corporation (the “Company”), hereby respectfully requests the withdrawal, effective immediately, of the registration withdrawal request filed on behalf of the Company on May 27, 2022 on Form RW (accession number 0001493152-22-015335) (the “Form RW”) in respect of the above-referenced registration statement. The filing of the Form RW was made in error. The filing of the document was made under the incorrect submission form type and will be re-filed on Form AW.
If you have any questions regarding this letter, please call Craig D. Linder, Esq. or Laura Anthony, Esq. at (561) 514-0936.
Sincerely, | |
/s/ Roman Franklin | |
Roman Franklin | |
Chief Executive Officer |
cc: | Craig D. Linder, Esq./Anthony L.G., PLLC |