# EDGAR Filing Document

**Accession Number:** 0001714562
**File Stem:** 0001641172-25-013272
**Filing Date:** 2025-6
**Character Count:** 3359
**Document Hash:** 275a31eb0a5746d5c2a91aa6c5e427af
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-013272.hdr.sgml**: 20250708

**ACCESSION NUMBER**: 0001641172-25-013272

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20250602

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** GameSquare Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001714562
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-AMUSEMENT & RECREATION SERVICES [7900]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 000000000
- **STATE OF INCORPORATION:** A6
- **FISCAL YEAR END:** 1231

**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

GAMESQUARE HOLDINGS, INC.

6775 Cowboys Way, Ste. 1335

Frisco, Texas

(216) 464-6400

June 2, 2025

**Via EDGAR**

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

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| | |
|:---|:---|
| 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.

*[The remainder of this page is intentionally left blank.]*

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| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| **GAMESQUARE HOLDINGS, INC.** | **GAMESQUARE HOLDINGS, INC.** |
| By: | */s/ Justin Kenna* |
| Name: | Justin Kenna |
| Title: | Chief Executive Officer and Director |

---