# EDGAR Filing Document

**Accession Number:** 0001886362
**File Stem:** 0001213900-23-005102
**Filing Date:** 2023-1
**Character Count:** 2305
**Document Hash:** cb66b72d4009a07da5ee7f90c72a4fc9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-005102.hdr.sgml**: 20230315

**ACCESSION NUMBER**: 0001213900-23-005102

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230125

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Mobile Global Esports, Inc.
- **CENTRAL INDEX KEY:** 0001886362
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-AMUSEMENT & RECREATION SERVICES [7900]
- **IRS NUMBER:** 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

**DAVIS & ASSOCIATES**

(A PROFESSIONAL LAW CORPORATION)

**-SECURITIES, BUSINESS & INTERNATIONAL LAWYERS-**

---

| | |
|:---|:---|
| LOS ANGELES | NEWPORT BEACH |
| (310) 823-8300 | LONDON |
| (213) 400-2007 |  |
| don@securities-attys.com |  |

---

---

| |
|:---|
| Respond To: |
| P.O. Box 852 |
| Palos Verdes Estates, CA |
| 90274 |

---

January 25, 2023

To: Rucha Pandit Jennifer Lopez Molina Divison of Corporate Finance Office of Trade & Services Securities And Exchange Commission <br>Re: Mobile Global Esports, Inc. Registration Statement on Form S-1, Amendment 1 to earlier filing on Forms S-1 Filed this Date File No. 333-261877

Dear Ms Pandit and Molina,

We represent Mobile Global Esports, Inc. in this matter as outside legal counsel. This cover letter is filed with the concurrent filing of Amendment number 1 on Form S-1, to our original filing on Form S-3.

We agree with your conclusion that Form S-3 is not currently available to the Company, and we have amended our filing to file on Form S-1 as a result.

If you have questions, suggestions or additional thoughts about the above staff comments, or our response, or about other issues, please contact me at your earliest convenience, by cell phone to (213) 400-2007, or by email to Don@securities-attys.com.

Thank you for your assistance in this matter.

Very Truly,

/s/ Donald G. Davis, for the Law Offices of Davis & Associates.

Donald G. Davis