B2DIGITAL, INCORPORATED
4522 West Village Drive
Suite 215
Tampa, FL 33624
February 2, 2021
VIA EDGAR
Division of Corporation Finance
Office of Trade & Services
Securities and Exchange Commission
Washington, DC 20549
Attention: Mr. Lamparski
Re: | B2Digital, Incorporated Registration Statement on Form S-1 SEC File No. 333-251846 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, the undersigned, on behalf of B2Digital, Incorporated, a Delaware corporation (the “Issuer”), respectfully requests that the effective date of the Registration Statement on Form S-1 referenced above be accelerated so that it will become effective at 5:30 P.M., Eastern Time, on February 2, 2021, or as soon as practicable thereafter.
There are no underwriters in connection with the registration and, therefore, no request for acceleration or consent by an underwriter has been filed herewith.
The Issuers hereby authorize Brian Higley of Business Legal Advisors, LLC to orally modify or withdraw this request for acceleration. If you have any questions regarding the foregoing, please contact Mr. Higley at (801) 634-1984 or by e-mail (brian@businesslegaladvisor.com). Thank you in advance for your assistance.
Very truly yours, | ||
B2Digital, Incorporated | ||
By: | /s/ Greg P. Bell | |
Name: | Greg P. Bell | |
Title: | Chief Executive Officer | |
cc: | Brian Higley, Esq., Business Legal Advisors, LLC |