# EDGAR Filing Document

**Accession Number:** 0001895618
**File Stem:** 0001213900-23-010307
**Filing Date:** 2023-2
**Character Count:** 2131
**Document Hash:** acea258a9ff3bc0105e38511c62352e5
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-010307.hdr.sgml**: 20230315

**ACCESSION NUMBER**: 0001213900-23-010307

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230210

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** NFT Gaming Co Inc.
- **CENTRAL INDEX KEY:** 0001895618
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-PREPACKAGED SOFTWARE [7372]
- **IRS NUMBER:** 873288897
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1231

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

**BUSINESS ADDRESS:**
- **STREET 1:** 101 EISENHOWER PKWY SUITE 300
- **CITY:** ROSELAND
- **STATE:** NJ
- **ZIP:** 07068
- **BUSINESS PHONE:** 973-275-7428

**MAIL ADDRESS:**
- **STREET 1:** 101 EISENHOWER PKWY SUITE 300
- **CITY:** ROSELAND
- **STATE:** NJ
- **ZIP:** 07068

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** NFT Gaming Co
- **DATE OF NAME CHANGE:** 20211124

February 10, 2023

*<u>VIA EDGAR</u>*

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, DC 20549

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| | |
|:---|:---|
| RE: | **The NFT Gaming Company, Inc. (0001895618)** |
|  | **<u>Registration Statement No. 333-267879 on Form S-1 (the "Registration Statement")</u>** |

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Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations of the U.S. Securities and Exchange Commission under the Securities Act of 1933, as amended (the "Securities Act"), Laidlaw & Company (UK) Ltd., hereby requests acceleration of the effective date of the above-referenced Registration Statement so that it will become effective at 4:30 p.m. Eastern Time, February 14, 2023, or as soon thereafter as practicable.

Pursuant to Rule 460 under the Securities Act, please be advised that we will distribute as many electronic copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution.

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| | | |
|:---|:---|:---|
| By: | **THE NFT GAMING COMPANY, INC.** | **THE NFT GAMING COMPANY, INC.** |
|  | By: | */s/ Vadim Mats* |
|  | Name: | Vadim Mats |
|  | Title: | Chief Executive Officer |

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