# EDGAR Filing Document

**Accession Number:** 0001939965
**File Stem:** 0001213900-23-004833
**Filing Date:** 2023-1
**Character Count:** 2152
**Document Hash:** bf04d890145136e5f2af8a03a45426ac
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-004833.hdr.sgml**: 20230224

**ACCESSION NUMBER**: 0001213900-23-004833

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230124

**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 PLC

Connaught House, 5th Floor

One Burlington Road

Dublin 4

D04 C5Y6

Ireland

January 24, 2023

U.S. Securities and Exchange Commission<br> 100 F Street, N.E.<br> Washington, DC 20549<br> Attn: Alyssa Wall

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| | |
|:---|:---|
| **Re:** | **Brera Holdings PLC** |
|  | **Registration Statement on Form F-1 (File No. 333-268187)** |

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Dear Ms. Wall,

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Brera Holdings PLC hereby respectfully requests that the Securities and Exchange Commission accelerate the effectiveness of the above-referenced Registration Statement on Form F-1 (the "Registration Statement") and declare such Registration Statement effective at 5:00 p.m. (Eastern Time) on Thursday, January 26, 2023, or as soon thereafter as practicable.

It would be appreciated if, as soon as the Registration Statement is declared effective, you would so inform Louis A. Bevilacqua of Bevilacqua PLLC at (202) 869-0888, ext. 100.

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

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cc: Louis A. Bevilacqua, Esq.