Withdrawal of Registration Statement (ammendment) (aw)

 

SIMPLICITY ESPORTS AND GAMING COMPANY

7000 W. Palmetto Park Rd., Suite 505

Boca Raton, FL 33433

 

June 2, 2022

 

FILING VIA EDGAR

 

Office of Trade & Services

U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

 

Re:	Simplicity Esports and Gaming Company
	Request for Withdrawal of Post-Effective Amendment No. 1 to Registration Statement on Form S-1
	Filed on May 11, 2022
	File No. 333-259993

 

Ladies and Gentlemen:

 

Simplicity Esports and Gaming Company, a Delaware corporation (the “Company”), hereby respectfully requests that the Company’s Post-Effective Amendment No. 1 to Registration Statement on Form S-1 (File No. 333-259993), and all exhibits filed therewith (the “Post-Effective Amendment”), be withdrawn effective immediately pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended (the “Securities Act”). The Company is requesting the withdrawal of the Post-Effective Amendment because the Company intends to proceed to register the securities from the Post-Effective Amendment in a Registration Statement on Form S-1, which is the appropriate form for such offering. The Post-Effective Amendment was never declared effective and no securities of the Company were sold in connection with the offering.

 

	Sincerely,
	/s/ Roman Franklin
	Roman Franklin
	Chief Executive Officer

 

cc:	Craig D. Linder, Esq./Anthony L.G., PLLC