# EDGAR Filing Document

**Accession Number:** 0001621672
**File Stem:** 0000000000-25-008776
**Filing Date:** 2025-8
**Character Count:** 6680
**Document Hash:** 1519b9232ea2d394cc7e37ab3e0286cb
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008776.hdr.sgml**: 20260625

**ACCESSION NUMBER**: 0000000000-25-008776

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250819

**FILED FOR**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Super League Enterprise, Inc.
- **CENTRAL INDEX KEY:** 0001621672
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 471990734
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

**FILING VALUES:**
- **FORM TYPE:** UPLOAD
- **SEC FILE NUMBER:** 333-289463

**BUSINESS ADDRESS:**
- **STREET 1:** 2450 COLORADO AVE
- **STREET 2:** STE 100E
- **CITY:** SANTA MONICA
- **STATE:** CA
- **ZIP:** 90404
- **BUSINESS PHONE:** 213-421-1920

**MAIL ADDRESS:**
- **STREET 1:** 2450 COLORADO AVE
- **STREET 2:** STE 100E
- **CITY:** SANTA MONICA
- **STATE:** CA
- **ZIP:** 90404

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Super League Gaming, Inc.
- **DATE OF NAME CHANGE:** 20150924

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Nth Games, Inc.
- **DATE OF NAME CHANGE:** 20141007
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001437749-25-025803

## Text-Extract

```

                                                            August 19, 2025

Matthew Edelman
Chief Executive Officer
Super League Enterprise, Inc.
2450 Colorado Avenue, Suite 100E
Santa Monica, CA 90404

       Re: Super League Enterprise, Inc.
           Registration Statement on Form S-3
           Filed August 11, 2025
           File No. 333-289463
Dear Matthew Edelman:

       We have conducted a limited review of your registration statement and
have the
following comments.

        Please respond to this letter by amending your registration statement
and providing
the requested information. If you do not believe a comment applies to your
facts and
circumstances or do not believe an amendment is appropriate, please tell us why
in your
response.

       After reviewing any amendment to your registration statement and the
information
you provide in response to this letter, we may have additional comments.

Registration Statement on Form S-3
Risk Factors
Shares of our preferred stock have certain approval rights with respect to
issuances of
Common Stock..., page 8

1.     You indicate that, although you are required to receive consent from the
majority of
       holders of each series of Series AA Convertible Preferred Stock prior to
issuing the
       shares of common stock that are being offered and sold in the current
offering, you
       intend to receive ratification from the Series AA Convertible Preferred
after the
       consummation of the offering. Please explain why you are not seeking
such approval
       before the offering. Provide your analysis of how not obtaining the
required approval
       before the issuance of the shares will impact the valid issuance of the
shares being
       registered and your ability to receive an opinion of counsel that the
shares will, when
       sold, be legally issued, fully paid and non-assessable.
 August 19, 2025
Page 2

Shares of our preferred stock have certain approval rights with respect to
incurring debt or
otherwise issuing debt securities..., page 8

2.     Please clarify whether you were required to receive and did receive
consents from the
       Series AA and Series AAA preferred holders prior to issuing the 8%
Senior Secured
       Convertible Notes to Yield Point NY, LLC. If consents were required,
please explain
       why you did not seek such consents and whether it will impact the valid
issuance of
       the shares being registered upon conversion of the convertible notes.
We received a notice from Nasdaq that our common stock may be delisted from
trading on
the Nasdaq Capital Market..., page 9

3.     Please update your disclosure regarding the status of your
non-compliancewith
       Nasdaq Listing Rule 5550(b)(1), which requires the company to maintain a
minimum
       of $2,500,000 in stockholders    equity for continued listing on The
Nasdaq Capital
       Market. Disclose the date you submitted your plan of compliance and
whether you
       have received a response from Nasdaq.
The Private Placement, page 13

4.     You indicate that the convertible notes and warrants provide for
anti-dilution
       protection for issuances of common stock at a price per share less than
the price equal
       to the conversion price or exercise price, which is subject to
shareholder
       approval. Disclose whether the selling shareholder's sales under its
equity line and
       other warrants with the company fall within the provision. If so,
disclose how the
       selling shareholder's sales under its equity line and other warrants
could decrease the
       conversion and exercise prices of the convertible notes and warrants.
Indicate whether
       adjustments for sales under the equity line would include not only the
discount of 8%
       off the current market price, but also the 6% clearing costs payable to
the selling
       shareholder under the equity line. Disclose whether there is a floor
price for the
       conversion and exercise prices of the convertible notes and warrants and
the
       maximum amount of shares that may be issued upon conversion of the notes
and
       exercise of the warrants. Explain why you need to receive shareholder
approval to
       permit these adjustments. Discuss how not receiving shareholder approval
may lead to
       the selling shareholder not converting the convertible notes if the
fixed conversion
       price of $6.81 is higher than the market price and the resulting impact
on the
       company's liquidity and capital resources.
 August 19, 2025
Page 3

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Refer to Rules 460 and 461 regarding requests for acceleration. Please
allow adequate
time for us to review any amendment prior to the requested effective date of
the registration
statement.

       Please contact Kathleen Krebs at 202-551-3350 or Matthew Derby at
202-551-3334
with any other questions.

                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology
cc:   Jack Kennedy, Esq.

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._