# EDGAR Filing Document

**Accession Number:** 0001886362
**File Stem:** 0001213900-26-018395
**Filing Date:** 2026-2
**Character Count:** 2169
**Document Hash:** 8a2e69cf8ce6d6d09f1d64d8513699da
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-26-018395.hdr.sgml**: 20260320

**ACCESSION NUMBER**: 0001213900-26-018395

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20260219

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Mobile Global Esports, Inc.
- **CENTRAL INDEX KEY:** 0001886362
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-AMUSEMENT & RECREATION SERVICES [7900]
- **ORGANIZATION NAME:** 07 Trade & Services
- **EIN:** 862684455
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 500 POST ROAD EAST
- **STREET 2:** 2ND FLOOR
- **CITY:** WESTPORT
- **STATE:** CT
- **ZIP:** 06883
- **BUSINESS PHONE:** (475) 666-8401

**MAIL ADDRESS:**
- **STREET 1:** 500 POST ROAD EAST
- **STREET 2:** 2ND FLOOR
- **CITY:** WESTPORT
- **STATE:** CT
- **ZIP:** 06883

**MOBILE GLOBAL ESPORTS, INC.**

500 Post Road East, 2nd Floor

Westport, CT 06880

February 19, 2026

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

United States Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Attention: Scott Anderegg

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| | |
|:---|:---|
| Re: | Mobile Global Esports, Inc. |
|  | Registration Statement on Form S-1 |
|  | Filed February 12, 2026 |
|  | File No. 333-293424 |

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Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Mobile Global Esports, Inc. (the "Company") respectfully requests that the effective date of the registration statement referred to above be accelerated so that it will become effective at 4:30 p.m., Eastern Standard Time, on Friday, February 20, 2026, or as soon thereafter as possible.

Please notify Jeffrey J. Fessler of Sheppard, Mullin, Richter & Hampton LLP, counsel to the Company, at (212) 634-3067 as soon as possible as to the time the Registration Statement has been declared effective pursuant to this acceleration request.

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| | |
|:---|:---|
| MOBILE GLOBAL ESPORTS, INC. | MOBILE GLOBAL ESPORTS, INC. |
| By: | */s/ Brett Rosin* |
| Name: | Brett Rosin |
| Title: | Chief Executive Officer |

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