# EDGAR Filing Document

**Accession Number:** 0001829966
**File Stem:** 0001683168-23-001835
**Filing Date:** 2023-3
**Character Count:** 2006
**Document Hash:** 6e8ad62f3ccc62831274a1046a23d725
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001683168-23-001835.hdr.sgml**: 20230427

**ACCESSION NUMBER**: 0001683168-23-001835

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230328

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** EBET, Inc.
- **CENTRAL INDEX KEY:** 0001829966
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-AMUSEMENT & RECREATION SERVICES [7900]
- **IRS NUMBER:** 853201309
- **STATE OF INCORPORATION:** NV
- **FISCAL YEAR END:** 0930

**FILING VALUES:**
- **FORM TYPE:** CORRESP

**BUSINESS ADDRESS:**
- **STREET 1:** 3960 HOWARD HUGHES PARKWAY, SUITE 500
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89169
- **BUSINESS PHONE:** 888-411-2726

**MAIL ADDRESS:**
- **STREET 1:** 3960 HOWARD HUGHES PARKWAY, SUITE 500
- **CITY:** LAS VEGAS
- **STATE:** NV
- **ZIP:** 89169

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Esports Technologies, Inc.
- **DATE OF NAME CHANGE:** 20210309

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** eSports Technologies, Inc.
- **DATE OF NAME CHANGE:** 20201026

**EBET, Inc.** 

**3960 Howard Hughes Parkway, Suite 500**

**Las Vegas, NV 89169**

March 28, 2023

**<u>VIA EDGAR</u>**

U.S. Securities and Exchange Commission

Division of Corporate Finance

Washington, DC 20549

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| | |
|:---|:---|
| **Re:** | **EBET, Inc.** |
|  | **Registration Statement on Form S-1** |
|  | **File No. 333-270668** |

---

Ladies and Gentlemen:

Pursuant to Rule 461 of the Securities Act of 1933, as amended, EBET, Inc., a Nevada corporation (the "Company"), hereby respectfully requests that the effective date for the Registration Statement referred to above be accelerated so that it will be declared effective at 4:30 P.M. (Eastern Time) on March 30, 2023, or as soon thereafter as possible on such date.

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **EBET, Inc.** | **EBET, Inc.** |
| By: | /s/ Matthew Lourie |
|  | Name: Matthew Lourie<br>Title: Chief Financial Officer |

---