Company: GAME
Filing Date: 2025-06-02
Form Type: CORRESP
Source: 0001641172-25-013272
Chunk: 0

Company: GameSquare Holdings, Inc.
Filing Date: 2025-06-02
Form: CORRESP
Chunk 0
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<div align='center'>GAMESQUARE HOLDINGS, INC.

6775 Cowboys Way, Ste. 1335

Frisco, Texas

(216) 464-6400</div>

June 2, 2025

Via EDGAR

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

| Re: | GameSquare                                  
 Holdings, Inc.                              |
|     | Amendment                                   
 No. 1 to Registration Statement on Form S-3 |
|     | File No. 333-285543                         |
|     | Request for Acceleration                    |

Ladies and Gentlemen:

Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, GameSquare Holdings, Inc. (the “ Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-3 (File No. 333-285543) (the “ Registration Statement”), so that it may become effective at 4:00 p.m. Eastern Time on June 4, 2025, or as soon thereafter as practicable.

The Registrant hereby acknowledges that:

| (a) | should                                                                                                                                     
 the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority,                            
 declare the Registration Statement effective, it does not foreclose the Commission from taking any action with respect to the Registration 
 Statement;                                                                                                                                 |

| (b) | the                                                                                                                               
 action of the Commission or the staff, acting pursuant to delegated authority, in declaring the Registration Statement effective, 
 does not relieve the Registrant from its full responsibility for the adequacy and accuracy of the disclosure in the Registration  
 Statement; and                                                                                                                    |

| (c) | the                                                                                               
 Registrant may not assert staff comments and the declaration of effectiveness of the Registration 
 Statement as a defense in any proceeding initiated by the Commission or any person under          
 the federal securities laws of the United States.                                                 |

We request that we be notified of such effectiveness by a telephone call to Alan A. Lanis Jr., of Baker & Hostetler LLP, at (310) 442-8828 or jrlanis@bakerlaw.com.

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| Very           
 truly yours,   |                                |
| GAMESQUARE     
 HOLDINGS, INC. |                                |
| By:            | /