# EDGAR Filing Document

**Accession Number:** 0001895618
**File Stem:** 0000000000-23-000532
**Filing Date:** 2023-1
**Character Count:** 9403
**Document Hash:** a1113b0fbada10f2c99e4767d383136d
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0000000000-23-000532.hdr.sgml**: 20230315

**ACCESSION NUMBER**: 0000000000-23-000532

**CONFORMED SUBMISSION TYPE**: UPLOAD

**PUBLIC DOCUMENT COUNT**: 2

**FILED AS OF DATE**: 20230118

**FILED FOR**: 

**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:** UPLOAD

**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

## Text-Extract

```

United States securities and exchange commission logo

                              January 18, 2023

       Vadim Mats
       Chief Executive Officer
       The NFT Gaming Company, Inc.
       101 Eisenhower Parkway, Suite 300
       Roseland, NJ 07068

                                                        Re: The NFT Gaming
Company, Inc.
                                                            Amendment No. 1 to
Registration Statement on Form S-1
                                                            Filed January 3,
2022
                                                            File No. 333-267879

       Dear Vadim Mats:

             We have reviewed your amended registration statement and have the
following
       comments. In some of our comments, we may ask you to provide us with
information so we
       may better understand your disclosure.

              Please respond to this letter by amending your registration
statement and providing the
       requested information. If you do not believe our comments apply to your
facts and
       circumstances or do not believe an amendment is appropriate, please tell
us why in your
       response.

              After reviewing any amendment to your registration statement and
the information you
       provide in response to these comments, we may have additional comments.

       Amendment No. 1 to Registration Statement on Form S-1 Filed on January
3, 2023

       Risk Factors
       Risks Related to Our Business and Industry, page 8

   1.                                                   In light of the recent
disruption in the crypto asset markets and given that you plan to use
                                                        a third-party vendor to
accept and process cryptocurrency payments on your behalf and
                                                        that such vendor will
send payments to your custodial wallet, please describe any material
                                                        risks related to
safeguarding your crypto assets. Additionally, please describe any material
                                                        risks to your business
and financial condition if your or your third-party vendor's policies
                                                        and procedures
surrounding the safeguarding of crypto assets, conflicts of interest, or
                                                        comingling of assets
are not effective.
 Vadim Mats
FirstName  LastNameVadim
The NFT Gaming   Company,Mats
                         Inc.
Comapany
January 18,NameThe
            2023   NFT Gaming Company, Inc.
January
Page 2 18, 2023 Page 2
FirstName LastName
Capitalization, page 38

2.       Tell us why the September 30, 2022 as adjusted accumulated deficit
appears unchanged
         from June 30, 2022. Otherwise please revise.
Executive and Director Compensation, page 58

3.       Please revise to provide the disclosures required by Item 402 of
Regulation S-K for the
         fiscal year ended December 31, 2022. For additional guidance, consider
Question 117.05
         of our Regulation S-K Compliance and Disclosure Interpretations.
General

4.       We note recent instances of extreme stock price run-ups followed by
rapid price declines
         and stock price volatility seemingly unrelated to company performance
following a
         number of recent initial public offerings, particularly among
companies with relatively
         smaller public floats. Revise to include a separate risk factor
addressing the potential for
         rapid and substantial price volatility and any known factors
particular to your offering that
         may add to this risk and discuss the risks to investors when investing
in stock where the
         price is changing rapidly. Clearly state that such volatility,
including any stock-run up,
         may be unrelated to your actual or expected operating performance and
financial
         condition or prospects, making it difficult for prospective investors
to assess the rapidly
         changing value of your stock.

        You may contact Joseph Kempf, Senior Staff Accountant, at 202-551-3352
or Robert
Littlepage, Accounting Branch Chief, at 202-551-3361 if you have questions
regarding
comments on the financial statements and related matters. Please contact Kyle
Wiley, Staff
Attorney, at 202-344-5791 or Larry Spirgel, Office Chief, at 202-551-3815 with
any other
questions.

                                                               Sincerely,

                                                               Division of
Corporation Finance
                                                               Office of
Technology
cc:      Richard Friedman

```

### Attached PDF Documents

**Attachment 1:** `filename1`

![img-0.jpeg](img-0.jpeg)

CORPORATION FINANCE

# UNITED STATES  
SECURITIES AND EXCHANGE COMMISSION  
WASHINGTON, D.C. 20549

January 18, 2023

Vadim Mats  
Chief Executive Officer  
The NFT Gaming Company, Inc.  
101 Eisenhower Parkway, Suite 300  
Roseland, NJ 07068

**Re: The NFT Gaming Company, Inc.  
Amendment No. 1 to Registration Statement on Form S-1  
Filed January 3, 2022  
File No. 333-267879**

Dear Vadim Mats:

We have reviewed your amended registration statement and have the following comments. In some of our comments, we may ask you to provide us with information so we may better understand your disclosure.

Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe our comments apply to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response.

After reviewing any amendment to your registration statement and the information you provide in response to these comments, we may have additional comments.

Amendment No. 1 to Registration Statement on Form S-1 Filed on January 3, 2023

# Risk Factors

# Risks Related to Our Business and Industry, page 8

1. In light of the recent disruption in the crypto asset markets and given that you plan to use a third-party vendor to accept and process cryptocurrency payments on your behalf and that such vendor will send payments to your custodial wallet, please describe any material risks related to safeguarding your crypto assets. Additionally, please describe any material risks to your business and financial condition if your or your third-party vendor's policies and procedures surrounding the safeguarding of crypto assets, conflicts of interest, or comingling of assets are not effective.

Vadim Mats  
The NFT Gaming Company, Inc.  
January 18, 2023  
Page 2

# Capitalization, page 38

2. Tell us why the September 30, 2022 as adjusted accumulated deficit appears unchanged from June 30, 2022. Otherwise please revise.

# Executive and Director Compensation, page 58

3. Please revise to provide the disclosures required by Item 402 of Regulation S-K for the fiscal year ended December 31, 2022. For additional guidance, consider Question 117.05 of our Regulation S-K Compliance and Disclosure Interpretations.

# General

4. We note recent instances of extreme stock price run-ups followed by rapid price declines and stock price volatility seemingly unrelated to company performance following a number of recent initial public offerings, particularly among companies with relatively smaller public floats. Revise to include a separate risk factor addressing the potential for rapid and substantial price volatility and any known factors particular to your offering that may add to this risk and discuss the risks to investors when investing in stock where the price is changing rapidly. Clearly state that such volatility, including any stock-run up, may be unrelated to your actual or expected operating performance and financial condition or prospects, making it difficult for prospective investors to assess the rapidly changing value of your stock.

You may contact Joseph Kempf, Senior Staff Accountant, at 202-551-3352 or Robert Littlepage, Accounting Branch Chief, at 202-551-3361 if you have questions regarding comments on the financial statements and related matters. Please contact Kyle Wiley, Staff Attorney, at 202-344-5791 or Larry Spirgel, Office Chief, at 202-551-3815 with any other questions.

Sincerely,

Division of Corporation Finance Office of Technology

cc: Richard Friedman