# EDGAR Filing Document

**Accession Number:** 0001801661
**File Stem:** 0001628280-23-001354
**Filing Date:** 2023-1
**Character Count:** 3386
**Document Hash:** 62a190554cd8af76e323e04a5126f872
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001628280-23-001354.hdr.sgml**: 20230518

**ACCESSION NUMBER**: 0001628280-23-001354

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230120

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Skillz Inc.
- **CENTRAL INDEX KEY:** 0001801661
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374]
- **IRS NUMBER:** 844478274
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** P.O. BOX 445
- **CITY:** SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94104-0445
- **BUSINESS PHONE:** 415-762-0511

**MAIL ADDRESS:**
- **STREET 1:** P.O. BOX 445
- **CITY:** SAN FRANCISCO
- **STATE:** CA
- **ZIP:** 94104-0445

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Flying Eagle Acquisition Corp.
- **DATE OF NAME CHANGE:** 20200130

![image_0.jpg](image_0.jpg)

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| | |
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| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;January 20, 2023 | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;January 20, 2023 |
| **<u>VIA EDGAR</u>** | **<u>VIA EDGAR</u>** |
| Kathleen Collins<br>Joyce Sweeney <br>Division of Corporation Finance <br>Office of Technology <br>United States Securities and Exchange Commission <br>100 F Street, NE <br>Washington, D.C. 20549  | Kathleen Collins<br>Joyce Sweeney <br>Division of Corporation Finance <br>Office of Technology <br>United States Securities and Exchange Commission <br>100 F Street, NE <br>Washington, D.C. 20549  |
| **Re:** | Skillz Inc.<br>Form 10-K for the Year Ended December 31, 2021<br>Filed March 1, 2022<br>Form 10-Q For the Quarterly Period Ended September 30, 2022<br>Filed November 7, 2022<br>File No. 001-39243 |
| Dear Ms. Collins and Ms. Sweeney: | Dear Ms. Collins and Ms. Sweeney: |

---

Our firm represents Skillz Inc., a Delaware corporation (the "Company"). On behalf the Company, reference is made to the letter from the Staff of the Division of Corporation Finance of the Securities and Exchange Commission (the "Commission") dated January 11, 2023, containing comments on the above referenced filings (the "Comment Letter"). As discussed with Ms. Sweeney, due to the Company's desire to discuss the Comment Letter with the Staff and to provide a comprehensive response to the Comment Letter, the Company requests additional time to respond. The Company intends to provide a response to the Commission on or before February 1, 2023. Thank you for this courtesy.

Please contact the undersigned at 312-558-5979 should you require any additional information regarding this matter.

Sincerely,

/s/ Steven J. Gavin

Steven J. Gavin

Winston & Strawn LLP

cc: Charlotte Edelman

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