January 30, 2017
VIA EDGAR
Mr. Larry Spirgel, Assistant Director
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F. Street, N.E.
Washington, D.C. 20549
Re: | NTN Buzztime, Inc. (the “Company”) |
Registration Statement on Form S-3 (File No. 333-215271) |
Mr. Spirgel:
In accordance with Rule 461 under the Securities Act of 1933, the undersigned respectfully requests that the effective date for the registration statement referred to above be accelerated so that it will be declared effective at 4:00 p.m. Eastern Time on February 2, 2017, or as soon thereafter as is practicable.
If you have any questions regarding this request, please contact the Company’s securities counsel, Edwin Astudillo (edwin@breakwaterlawgroup.com; 619.318.9987) or me (sandra.gurrola@buzztime.com; 760.930.1168).
Sincerely, | ||
NTN Buzztime, Inc. | ||
/s/ Sandra Gurrola | ||
Sandra Gurrola | ||
Vice President of Finance |
cc: | Courtney Lindsay, U.S. Securities and Exchange Commission |
Edwin Astudillo, Breakwater Law Group, LLP (via e-mail) |