# EDGAR Filing Document

**Accession Number:** 0001886362
**File Stem:** 0001213900-23-010942
**Filing Date:** 2023-2
**Character Count:** 2319
**Document Hash:** c8c0b4aab157e5dddd8e54fa8c78b5d6
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001213900-23-010942.hdr.sgml**: 20230315

**ACCESSION NUMBER**: 0001213900-23-010942

**CONFORMED SUBMISSION TYPE**: CORRESP

**PUBLIC DOCUMENT COUNT**: 1

**FILED AS OF DATE**: 20230213

**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 <br> (213) 400-2007 LONDON

Respond To:

P.O. Box 852

Palos Verdes Estates, CA

90274

Date: February 13, 2023

Securities And Exchange Commission

Division of Corporate Finance

Office of Trade and Services

Attention: Taylor Beech <br> Jennifer Lopez Molina

---

| | |
|:---|:---|
| **Re:** | **Mobile Global Esports, Inc.** |
|  | **Amendment No. 3 to Registration Statement on Form S-1** |
|  | **Filed February 13, 2023** |
|  | **File No. 333-267794** |

---

Dear Ms. Beech

Please find as placed on file today, Amendment 3 to the Mobile Global Exports, Inc.'s S-1 Registration Statement, and corrected consent from its independent CPA dated today.

The Company would like to accelerate and go effective as soon as practical, either at the market close or before the market open in the morning.

Please let me know by a call if there is anything else the Company needs to go effective. My cell phone is 213 400 2007.

We greatly appreciate your help in this matter.

Very truly yours,

---

| |
|:---|
| /s/ Donald Davis |
| Donald Davis |

---

For the Law Offices of Davis & Associates.

(PS: could you check the email address you have for me. I don't seem to be getting correspondence from you, and only get a copy sent over from the Company. My email is: Don@securities-attys.com. Thanks. Don)