# EDGAR Filing Document

**Accession Number:** 0001939965
**File Stem:** 0001213900-23-004838
**Filing Date:** 2023-1
**Character Count:** 2782
**Document Hash:** 401d6abeb707cf2b9e593659a88d3688
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-004838.hdr.sgml**: 20230224

**ACCESSION NUMBER**: 0001213900-23-004838

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230124

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Brera Holdings PLC
- **CENTRAL INDEX KEY:** 0001939965
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-AMUSEMENT & RECREATION SERVICES [7900]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** L2
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** IFSC, 25-28 NORTH WALL QUAY
- **STREET 2:** DUBLIN 1
- **CITY:** DUBLIN
- **STATE:** L2
- **ZIP:** D01 H104
- **BUSINESS PHONE:** 949-233-7869

**MAIL ADDRESS:**
- **STREET 1:** IFSC, 25-28 NORTH WALL QUAY
- **STREET 2:** DUBLIN 1
- **CITY:** DUBLIN
- **STATE:** L2
- **ZIP:** D01 H104

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Brera Holdings Ltd
- **DATE OF NAME CHANGE:** 20220726

![](image_001.jpg)

650 Fifth Avenue, 35th Floor

New York, NY 10019

January 24, 2023

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

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention:

Alyssa Wall

Lilyanna Peyser

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| | |
|:---|:---|
| Re: | Brera Holdings PLC<br> Registration Statement on Form F-1<br> File No. 333-268187<br>**REQUEST FOR ACCELERATION OF EFFECTIVENESS** |

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Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the "**Securities Act**"), Revere Securities LLC, as representative of the underwriters of the offering, hereby joins the request of Brera Holdings PLC that the effective date of the above-referenced Registration Statement on Form F-1 be accelerated so that it may become effective at 5 p.m., Eastern Standard Time, on Thursday, January 26, 2023, or as soon thereafter as practicable.

Pursuant to Rule 460 under the Act, we wish to advise you that the underwriters have distributed as many copies of the preliminary prospectus to underwriters, dealers, institutions and others as appears to be reasonable to secure adequate distribution of the preliminary prospectus.

The undersigned confirms that it has complied with and will continue to comply with, and it has been informed or will be informed by participating dealers that they have complied with or will comply with, Rule 15c2-8 promulgated under the Securities Exchange Act of 1934, as amended, in connection with the above-referenced issue.

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| | |
|:---|:---|
| Best Regards, | Best Regards, |
| **REVERE SECURITIES LLC** | **REVERE SECURITIES LLC** |
| By: | */s/ Thomas Irwin* |
| Name: | Thomas Irwin |
| Title: | Chief Operations Officer |

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