# EDGAR Filing Document

**Accession Number:** 0001821175
**File Stem:** 0001641172-25-014254
**Filing Date:** 2025-6
**Character Count:** 2726
**Document Hash:** e712b54ca38516846e044afe11d19ad0
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001641172-25-014254.hdr.sgml**: 20250710

**ACCESSION NUMBER**: 0001641172-25-014254

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20250609

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Motorsport Games Inc.
- **CENTRAL INDEX KEY:** 0001821175
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 831463958
- **STATE OF INCORPORATION:** FL
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 5972 NE 4TH AVENUE
- **CITY:** MIAMI
- **STATE:** FL
- **ZIP:** 33137
- **BUSINESS PHONE:** 305-507-8799

**MAIL ADDRESS:**
- **STREET 1:** 5972 NE 4TH AVENUE
- **CITY:** MIAMI
- **STATE:** FL
- **ZIP:** 33137

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** MOTORSPORT GAMING US LLC
- **DATE OF NAME CHANGE:** 20200814

![A close up of a sign Description automatically generated](corresp_001.jpg)

June 9, 2025

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

United States Securities

and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Attention: Mitchell Austin

---

| | |
|:---|:---|
| **Re:** | **Motorsport Games Inc.** |
|  | **Registration Statement on Form S-3** |
|  | **Filed May 30, 2025**<br> **File No: 333-287673** |

---

Dear Mr. Austin:

Motorsport Games Inc. (the "**Registrant**") hereby requests that the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-287673), be accelerated by the U.S. Securities and Exchange Commission (the "**Commission**") to become effective on **Tuesday, June 10, 2025**, at **5:00 p.m**., Eastern Time, or as soon as reasonably practicable thereafter.

The Registrant understands that the Staff of the Commission will consider this request as confirmation by the Registrant that it is aware of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the Registration Statement.

The Registrant hereby authorizes Leslie Marlow and/or Patrick Egan of Blank Rome LLP to orally modify or withdraw this request for acceleration. Please contact Ms. Marlow at (212) 885-5358 or Mr. Egan at (212) 885-5346 with any questions you may have concerning this request, and please notify either of them when this request for acceleration has been granted.

Thank you.

---

| | |
|:---|:---|
| Very truly yours, | Very truly yours, |
| MOTORSPORT GAMES INC. | MOTORSPORT GAMES INC. |
| By: | */s/ Stephen Hood* |
| Name: | Stephen Hood |
| Title: | Chief Executive Officer |

---

cc: Leslie Marlow, Blank Rome LLP

Patrick Egan, Blank Rome LLP