# EDGAR Filing Document

**Accession Number:** 0001939965
**File Stem:** 0001213900-23-002057
**Filing Date:** 2023-1
**Character Count:** 3045
**Document Hash:** 832540536ac00ae0f1d355b46daadcff
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-002057.hdr.sgml**: 20230224

**ACCESSION NUMBER**: 0001213900-23-002057

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230110

**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

Brera Holdings Limited

Connaught House, 5th Floor

One Burlington Road

Dublin 4

D04 C5Y6

Ireland

January 10, 2023

<u>Via EDGAR</u>

United States Securities and Exchange Commission<br> Division of Corporation Finance<br> Office of Trade & Services

100 F Street, N.E.<br> Washington, D.C. 20549

Attn: Alyssa Wall

Lilyanna Peyser

Abe Friedman

Angela Lumley

Re: Brera Holdings PLC

**Amendment No. 2 to Registration Statement on Form F-1**

**Filed December 16, 2022**

**File No. 333-268187**

Ladies and Gentlemen:

We hereby submit the responses of Brera Holdings PLC (the "**Company**") to the comments of the staff (the "**Staff**") of the U.S. Securities and Exchange Commission (the "**SEC**") set forth in the Staff's letter, dated December 27, 2022, providing the Staff's comments with respect to the Company's Amendment No. 2 to Registration Statement on Form F-1 (the "**Registration Statement**").

For the convenience of the Staff, each of the Staff's comments is included and is followed by the corresponding response of the Company. Unless the context indicates otherwise, references in this letter to "we," "us" and "our" refer to the Company on a consolidated basis.

<u>Amendment No. 2 to Registration Statement on Form F-1</u>

<u>Exhibit 23.1, page II-3</u>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. Please have your auditor revise their consent to refer to the "use" of the report in the registration statement, rather
than to its "incorporation by reference."

<u>Response</u>: The auditor has revised their consent as requested by the Staff.

If you would like to discuss any of the responses to the Staff's comments or if you would like to discuss any other matters, please contact the undersigned at (949) 233-7869 or Louis A. Bevilacqua of Bevilacqua PLLC at (202) 869-0888 (ext. 100).

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| | |
|:---|:---|
| Sincerely, | Sincerely, |
| Brera Holdings PLC | Brera Holdings PLC |
| By: | /s/ Sergio Carlo Scalpelli |
|  | Sergio Carlo Scalpelli |
|  | Chief Executive Officer |

---

cc: Louis A. Bevilacqua, Esq.