# EDGAR Filing Document

**Accession Number:** 0001714562
**File Stem:** 0000000000-25-008745
**Filing Date:** 2025-8
**Character Count:** 4949
**Document Hash:** c82b715402fbc5145943899e3521eaff
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-25-008745.hdr.sgml**: 20260512

**ACCESSION NUMBER**: 0000000000-25-008745

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250819

**FILED FOR**: 

**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:** UPLOAD
- **SEC FILE NUMBER:** 001-39389

**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
**PUBLIC REFERENCE ACCESSION NUMBER**: 0001641172-25-022056

## Text-Extract

```

                                                            August 19, 2025

Justin Kenna
Chief Executive Officer
GameSquare Holdings, Inc.
6775 Cowboys Way, Ste. 1335
Frisco, Texas 75034

       Re: GameSquare Holdings, Inc.
           Preliminary Proxy Statement on Schedule 14A
           Filed August 4, 2025
           File No. 001-39389
Dear Justin Kenna:

       We have reviewed your filing and have the following comment(s).

       Please respond to this letter within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe a
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this letter, we may have additional
comments.

Preliminary Proxy Statement on Schedule 14A filed August 4, 2025
Questions and Answers, page 1

1.     Please provide a question and answer regarding why the company's
Certificate of
       Incorporation is being amended and restated via a merger transaction
versus a more
       typical shareholder vote. Please directly address the "vote required"
differences
       between the proposed merger transaction and a more typical shareholder
vote
       regarding a charter amendment pursuant to your current Certificate of
Incorporation.
       To the extent there are any state law risks related to amending a
company's charter in
       this manner, please include a stand alone risk factor addressing and
discussing such
       risks and include a cross-referene in this question and answer.
2.     Please provide a question and answer specific to the primary purpose,
including the
       direct and indirect impacts, of the merger agreement proposal, with
cross-references
       to where shareholders can find more detailed information.
 August 19, 2025
Page 2
Proposal 4: Vote to Approve a Merger Agreement with the Company's Wholly Owned
Subsidiary..., page 18

3.     We note your disclosure that the "sole purpose" of the merger agreement
is to
       "eliminate supermajority voting provisions to amend the Certificate of
Incorporation
       of the Company." Please explain in further detail that the merger allows
you to use a
       lower, majority affirmative vote threshold to change provisions of your
Certificate of
       Incorporation that currently require a two-thirds affirmative vote
threshold to amend,
       and that by voting for approval of the proposal, shareholders will
functionally be
       voting in favor of an increase in authorized shares, declassification of
your board, and
       any other material changes between your current charter and the
Certificate of
       Incorporation of GameSquare Merger Sub 2, Inc. Where appropriate, please
discuss
       any material risks associated with the merger agreement and implementing
changes to
       your governing documents in this manner, under Delaware law or
otherwise.

        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence
of action by the staff.

       Please contact Rebekah Reed at 202-551-5332 or Donald Field at
202-551-3680 with
any questions.

                                                            Sincerely,

                                                            Division of
Corporation Finance
                                                            Office of Trade &
Services
cc:   JR Lanis

```

### Attached PDF Documents

**Attachment 1:** `filename1`

_No text found in this document._