# EDGAR Filing Document

**Accession Number:** 0001714562
**File Stem:** 0001493152-23-008093
**Filing Date:** 2023-3
**Character Count:** 2409
**Document Hash:** 8a090897b58f0a5e6bc4ff0013d11790
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001493152-23-008093.hdr.sgml**: 20230831

**ACCESSION NUMBER**: 0001493152-23-008093

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230317

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Engine Gaming & Media, Inc.
- **CENTRAL INDEX KEY:** 0001714562
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-AMUSEMENT & RECREATION SERVICES [7900]
- **IRS NUMBER:** 000000000
- **STATE OF INCORPORATION:** A6
- **FISCAL YEAR END:** 0831

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

**BUSINESS ADDRESS:**
- **STREET 1:** 6775 COWBOYS WAY, STE. 1335
- **CITY:** FRISCO
- **STATE:** TX
- **ZIP:** 75034
- **BUSINESS PHONE:** 212-931-1200

**MAIL ADDRESS:**
- **STREET 1:** 6775 COWBOYS WAY, STE. 1335
- **CITY:** FRISCO
- **STATE:** TX
- **ZIP:** 75034

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Engine Gaming & Media, Inc.
- **DATE OF NAME CHANGE:** 20211019

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Engine Media Holdings, Inc.
- **DATE OF NAME CHANGE:** 20200818

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Torque Esports Corp.
- **DATE OF NAME CHANGE:** 20200102

March 17, 2023

United States Securities and Exchange Commission

Attn: Ms. Angela Lumley

Division of Corporation Finance

Office of Trade & Services

100 F Street N.E.

Washington, DC 20549-7010

VIA EDGAR

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| | |
|:---|:---|
| **Re:** | **Engine Gaming and Media, Inc.** |
|  | **Form 20-F for Fiscal Year Ended August 31, 2022** |
|  | **Comment Letter Dated March 3, 2023** |
|  | **File No. 001-39389** |

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Engine Gaming and Media Inc. (the "Company") confirms receipt of the comment letter by the staff of the United States Securities and Exchange Commission, dated March 3, 2023 (the "Comment Letter"), in respect of the above noted filing. The Company is engaged with its independent auditor regarding the delivery of revised audit reports to reflect the Staff's comment. The Company will file an amended Form 20-F containing such revised audit reports once they are available.

If you should have any questions or concerns regarding the anticipated timing of our response, please do not hesitate to contact me at (404) 545-1547 or Richard Raymer, our outside legal counsel at (416) 367-7388.

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| |
|:---|
| Yours truly, |
| **Engine Gaming and Media, Inc.** |
| */s/ Louis Schwartz* |
| Chief Executive Officer |

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