<SEC-DOCUMENT>0001493152-21-012227.txt : 20210908
<SEC-HEADER>0001493152-21-012227.hdr.sgml : 20210908
<ACCEPTANCE-DATETIME>20210519160540
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0001493152-21-012227
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		2
FILED AS OF DATE:		20210519

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			WIZARD BRANDS, INC.
		CENTRAL INDEX KEY:			0001162896
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-AMUSEMENT & RECREATION SERVICES [7900]
		IRS NUMBER:				980357690
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2700 HOMESTEAD ROAD
		STREET 2:		SUITE 50
		CITY:			PARK CITY
		STATE:			UT
		ZIP:			84098
		BUSINESS PHONE:		6049618878

	MAIL ADDRESS:	
		STREET 1:		2700 HOMESTEAD ROAD
		STREET 2:		SUITE 50
		CITY:			PARK CITY
		STATE:			UT
		ZIP:			84098

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WIZARD BRANDS, INC.
		DATE OF NAME CHANGE:	20200814

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WIZARD ENTERTAINMENT, INC.
		DATE OF NAME CHANGE:	20181009

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	Wizard World, Inc.
		DATE OF NAME CHANGE:	20110125
</SEC-HEADER>
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  <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 40%"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>DLA Piper LLP (US)</B></FONT><BR>
<FONT STYLE="font: 10pt Times New Roman, Times, Serif">2525 East Camelback Road</FONT><BR>
<FONT STYLE="font: 10pt Times New Roman, Times, Serif">Esplanade II Suite 1000</FONT><BR>
<FONT STYLE="font: 10pt Times New Roman, Times, Serif">Phoenix, AZ 85016-4232</FONT><BR>
<FONT STYLE="font: 10pt Times New Roman, Times, Serif">www.dlapiper.com</FONT><BR>
<FONT STYLE="font: 10pt Times New Roman, Times, Serif">&nbsp;</FONT><BR>
<FONT STYLE="font: 10pt Times New Roman, Times, Serif">Steven D. Pidgeon</FONT><BR>
<FONT STYLE="font: 10pt Times New Roman, Times, Serif">steven.pidgeon@dlapiper.com</FONT><BR>
<FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>T </B>480.606.5124</FONT><BR>
<FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>F </B>480.606.5524</FONT></TD>
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    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; width: 68%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">May
    19, 2021</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top; width: 32%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
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    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; font-variant: small-caps"><B>VIA
    EDGAR</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
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    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">United
    States Securities and Exchange Commission</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Division
    of Corporation Finance</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
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    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">100
    F Street, N.E.</FONT></TD>
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    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Judiciary
    Plaza</FONT></TD>
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    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Washington,
    D.C. 20549</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
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    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.75in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Attention:</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Jacqueline
    Kaufman, Staff Attorney</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
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    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Erin
    Jaskot, Legal Branch Chief</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  </TABLE>
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    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Re:</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Wizard
    Brands, Inc.</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Registration
    Statement on Form S-1</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
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    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Filed
    April 21, 2021</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
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    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>File
    No. 333-255445</B></FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify; background-color: white"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Dear
Ms. Kaufman:</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">This
letter is submitted on behalf of Wizard Brands, Inc. (the &ldquo;<B>Company</B>&rdquo;) in response to the comments of the staff of the
Division of Corporation Finance (the &ldquo;<B>Staff</B>&rdquo;) of the Securities and Exchange Commission (the &ldquo;<B>Commission</B>&rdquo;)
with respect to the Company&rsquo;s Registration Statement on Form S-1 filed on April 21, 2021 (the &ldquo;<B>Registration Statement</B>&rdquo;),
as set forth in your letter dated May 7, 2021 addressed to Scott D. Kaufman, Chief Executive Officer of the Company (the &ldquo;<B>Comment
Letter</B>&rdquo;). The Company is concurrently filing pre-effective Amendment No. 1 to the Registration Statement (&ldquo;<B>Amendment
No. 1</B>&rdquo;), which includes changes that reflect responses to the Staff&rsquo;s comments.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
responses provided herein are based upon information provided to DLA Piper LLP (US) by the Company. For reference purposes, the text
of the Comment Letter has been reproduced herein with responses below each numbered comment. For your convenience, we have italicized
the reproduced Staff comments from the Comment Letter. Unless otherwise indicated, page references in the Company&rsquo;s responses refer
to Amendment No. 1. All capitalized terms used and not otherwise defined herein shall have the meanings set forth in Amendment No. 1.</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">United
States Securities and Exchange Commission<BR>
May 19, 2021<BR>
Page 2</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>Incorporation
of Certain Information by Reference, page 14</U></FONT></P>

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  <TD STYLE="text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>1.</I></FONT></TD>
  <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>We note that you plan to incorporate by reference information
pursuant to General Instruction VII of Form S-1. However, it appears that you are a penny stock issuer as defined in Rule 3a51-1 of the
Exchange Act and, therefore, are not eligible to use incorporation by reference. Please revise your prospectus accordingly. See General
Instruction VII.D.1(c) of Form S-1 for guidance.</I></FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Response:
</B>The Company acknowledges the Staff&rsquo;s comment and respectfully advises the Staff that pursuant to Rule 3a51-1(g) (&ldquo;<B>Rule
3a51-1</B>&rdquo;) of the Securities and Exchange Act of 1934, as amended (the &ldquo;<B>Exchange Act</B>&rdquo;), the Company is not
a penny stock issuer and therefore, not precluded from relying on General Instruction VII of Form S-1. Rule 3a51-1 provides certain categories
of equity securities that are not deemed to be a &ldquo;penny stock.&rdquo; Subsection (g) of Rule 3a51-1 provides that an issuer that
has average revenue of at least $6,000,000 for the last three years is not a penny stock issuer. For the three most recently completed
years, namely years ended December 31, 2020, 2019 and 2018, the Company had revenues of $4,518,163, $10,578,316 and $13,901,603, respectively.
Accordingly, the Company&rsquo;s average revenue for the last three years is $9,666,027, which exceeds the threshold set forth in Rule
3a51-1(g)(2).</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0.1in 0pt 0; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><U>General</U></FONT></P>

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  <TD STYLE="text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>2.</I></FONT></TD>
  <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Given the nature of the offering and size of the transaction
relative to the number of outstanding shares held by non-affiliates as disclosed in the prospectus, it appears that the transaction may
be an indirect primary offering with your selling stockholder, Leviston Resources LLC, acting on your behalf. If your selling stockholder
is so acting, then this filing cannot be conducted as an at-the-market offering because you are not eligible to register a primary offering
on Form S-3. Please fix the price of this offering and name your selling stockholder as an underwriter. See Securities Act Rule 415(a)(4)
for additional guidance.</I></FONT></TD></TR>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 31.5pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0pt 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Alternatively,
provide us with an analysis of your basis for determining that it is appropriate to characterize the transaction as a secondary offering
under Securities Act Rule 415(a)(1)(i). For guidance, please see Question 612.09 of the Securities Act Rules Compliance and Disclosure
Interpretations. In addition, please address in your response factors which appear to mitigate the selling stockholder&rsquo;s investment
risk, including among other factors, the fact that the Series B Preferred Stock is convertible at a steep discount to market price and
that the selling stockholder is not required to pay until the registration statement is effective.</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Response:
</B>The Company acknowledges the Staff&rsquo;s comment and for the reasons set forth below, it respectfully submits that the offering
contemplated by the Registration Statement is a valid secondary offering of its common stock (the &ldquo;<B>Common Stock</B>&rdquo;)
by or on behalf of the selling stockholder, Leviston Resources LLC (&ldquo;<B>Leviston</B>&rdquo;), that may be registered for resale
on a continuous basis pursuant to Rule 415(a)(1)(i) of the Securities Act of 1933, as amended (the &ldquo;<B>Securities Act</B>&rdquo;).</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Rule
415(a)(1)(i) of the Securities Act provides that securities may be registered for an offering to be made on a continuous or delayed basis
in the future, provided that the registration statement pertains only to securities &ldquo;which are to be offered or sold solely by
or on behalf of a person or persons other than the registrant, a subsidiary of the registrant or person of which the registrant is a
subsidiary.&rdquo;</FONT></P>

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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">United
States Securities and Exchange Commission<BR>
May 19, 2021<BR>
Page 3</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">As
requested in the Staff&rsquo;s comment, the Company analyzed, among other factors, the guidance set forth in Securities Act Rules Compliance
and Disclosure Interpretations (&ldquo;<B>C&amp;DIs</B>&rdquo;) 612.09, which identifies six factors to be considered in determining
whether a purported secondary offering is really a primary offering. C&amp;DI 612.09 states: &ldquo;It is important to identify whether
a purported secondary offering is really a primary offering, i.e., the selling shareholders are actually underwriters selling on behalf
of an issuer. Underwriter status may involve additional disclosure, including an acknowledgment of the seller&rsquo;s prospectus delivery
requirements. In an offering involving Rule 415 or Form S-3, if the offering is deemed to be on behalf of the issuer, the Rule and Form
in some cases will be unavailable (e.g., because of the Form S-3 &ldquo;public float&rdquo; test for a primary offering, or because Rule
415(a)(1)(i) is available for secondary offerings, but primary offerings must meet the requirements of one of the other subsections of
Rule 415). The question of whether an offering styled a secondary one is really on behalf of the issuer is a difficult factual one, not
merely a question of who receives the proceeds. Consideration should be given to how long the selling shareholders have held the shares,
the circumstances under which they received them, their relationship to the issuer, the amount of shares involved, whether the sellers
are in the business of underwriting securities, and finally, whether under all the circumstances it appears that the seller is acting
as a conduit for the issuer.&rdquo; Based on the Company&rsquo;s consideration of the totality of the facts and circumstances of the
transaction and each of the factors enumerated in C&amp;DI 612.09, the Company believes that the shares of Common Stock that the Company
is proposing to register for resale by Leviston (the &ldquo;<B>Shares</B>&rdquo;) are eligible for registration on a delayed or continuous
basis pursuant to Rule 415(a)(1)(i) of the Securities Act.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Factor
1: How long Leviston has held the securities.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leviston&rsquo;s
purchase of the Company&rsquo;s Series B Preferred Stock and warrants (the &ldquo;<B>Leviston PIPE</B>&rdquo;) closed on March 29, 2021
(&ldquo;<B>Closing</B>&rdquo;). The Company received the proceeds from the sale at the Closing and received certain payments from Leviston
upon filing of the Registration Statement. The Company is anticipated to receive certain additional payments from Leviston upon effectiveness
of the Registration Statement.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company notes that there is no mandatory holding period for a PIPE transaction to be characterized as a valid secondary offering. C&amp;DI
139.11 provides in relevant part that &ldquo;[i]n a PIPE transaction, a company will be permitted to register the resale of securities
prior to their issuance if the company has completed a Section 4(2)-exempt sale of the securities (or in the case of convertible securities,
of the convertible security itself) to the investor, and the investor is at market risk at the time of filing of the resale registration
statement. The closing of the private placement of the unissued securities must occur within a short time after the effectiveness of
the resale registration statement.&rdquo;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">C&amp;DI
139.11 contemplates that a valid secondary offering could occur immediately following the closing of the private placement. This concept
comports with longstanding customary practice with PIPE transactions. In most PIPE transactions, a registration statement is required
to be filed shortly after closing (often 30 to 45 days) and declared effective shortly thereafter (typically 90 to 150 days after closing).
The Company is not aware of the Staff taking the position that the period of time elapsing between closing and the effectiveness of a
registration raises concerns about whether the offering is a valid secondary offering. Indeed, the Company believes that such a position
would be contrary with C&amp;DI 139.11, which allows inclusion of the securities sold after a registration statement is filed if the
registration statement is not yet effective.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">United
States Securities and Exchange Commission<BR>
May 19, 2021<BR>
Page 4</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leviston
is also at market risk with respect to purchase of the securities. As discussed in C&amp;DI 139.11, whether a private placement has been
completed, and the investor is at market risk, in a PIPE transaction involving convertible securities (such as the securities purchased
in the Leviston PIPE) is determined by reference to the purchase of the convertible security, rather than by reference to the underlying
security. C&amp;DI 139.11 specifically addressed the purchase of convertible securities that converted into common stock at a price &ldquo;based
on the company&rsquo;s common stock trading price at the time of conversion,&rdquo; and the registration for resale of the shares underlying
the convertible securities. As of the date of this letter, Leviston is the record and beneficial owner of the securities purchased in
the Leviston PIPE and Leviston has made the payments contemplated by the Securities Purchase Agreement with respect to such securities.
Because Leviston has been, and will continue to be, subject to market risk, both (i) its willingness to participate in the Leviston PIPE
with the knowledge that it may not be able to exit its position at a profit and (ii) its ability to fully exit its position would likely
be restricted for an extended period of time, provide evidence that it purchased such securities with the intent to invest (and not with
the intent to effect an immediate distribution, as an underwriter would have). Moreover, pursuant to the terms of the Certificate of
Designation, Preferences, Rights and Limitations of Series B Preferred Stock (the &ldquo;<B>Certificate of Designation</B>&rdquo;), Leviston
does not have the right to convert any portion of the securities, to the extent that, after giving effect to such conversion, it would
beneficially own in excess of 9.99% of the shares of Common Stock outstanding immediately after giving effect to such conversion.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Series B Preferred Stock is convertible into shares of Common Stock by dividing the stated value of $1,080 per share of the Series B
Preferred Stock by a conversion price equal to the lesser of (x) $4.52 and (y) 85% of the variable weighted average price of the Common
Stock on a trading day during the 10 trading days prior to and ending on, and including, the date of conversion, subject to a price floor
of $1.00. Historically, limited public float, among other factors, has made the Common Stock highly volatile. In addition, the value
of the securities currently held by Leviston may decrease as a result of a reduction in value of the underlying securities. Therefore,
Leviston continues to bear this investment risk for a potential substantial additional period based on the historical volatility of the
Common Stock before it can make significant resales.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
discussion above supports the conclusion that the offering pursuant to the Registration Statement is a valid secondary offering.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Factor
2: The circumstances under which Leviston received the securities.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
securities were issued and sold to Leviston in an arm&rsquo;s-length private placement transaction that complied in all respects with
C&amp;DIs 139.06 and 139.11 and Section 4(a)(2) of the Securities Act. Pursuant to Section 3.2 of the Securities Purchase Agreement,
dated March 26, 2021, between the Company and Leviston (the &ldquo;<B>Securities Purchase Agreement</B>&rdquo;), Leviston represented
to the Company, including, without limitation, that: (i) Leviston was an &ldquo;accredited investor&rdquo; as defined in 501(a) of the
Securities Act; (ii) Leviston acquired the securities for its own account and not with a view to or for distributing or reselling such
securities; (iii) Leviston had no direct or indirect arrangement or understandings with any other persons to distribute or regarding
the distribution of such securities; and (iv) Leviston acquired such securities in the ordinary course of its business. The Company is
not aware of any evidence that would indicate that these representations are false.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
gross cash proceeds from the sale of the securities to Leviston went directly to the Company, and the additional payments by Leviston
upon effectiveness of the Registration Statement will also go directly to the Company. Neither Leviston nor any of its affiliates received
or will receive any compensation from the Company in connection with the Leviston PIPE or any future exercise of the warrants acquired
in the Leviston PIPE. Additionally, as set forth in the Registration Statement, except for proceeds from the exercise of the warrants,
the Company will not receive any proceeds from the sale of the Shares by Leviston.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, the Company is not aware of any evidence that would indicate that a distribution would occur if the Registration Statement
is declared effective. Under the Commission&rsquo;s rules, a &ldquo;distribution&rdquo; requires special selling efforts. Rule 100(b)
of Regulation M (&ldquo;<B>Rule 100(b)</B>&rdquo;) defines a &ldquo;distribution&rdquo; as &ldquo;an offering of securities, whether
or not subject to registration under the Securities Act, that is distinguished from ordinary trading transactions by the magnitude of
the offering and the presence of special selling efforts and selling methods.&rdquo; The Company is not aware of any evidence that would
indicate that any special selling efforts or selling methods (such as road shows or other actions to condition the market for the Common
Stock) by or on behalf of Leviston have occurred or will occur if the Registration Statement is declared effective. The Company is also
not aware of any evidence that suggests any agreement or understanding exists with respect to Leviston to effect a distribution of the
Shares.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">United
States Securities and Exchange Commission<BR>
May 19, 2021<BR>
Page 5</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leviston
is not acting on the Company&rsquo;s behalf with respect to the registration of the Shares for resale under the Registration Statement
and, other than the registration rights granted to Leviston, the Company has no contractual relationship with Leviston that would control
the timing, nature, and amount of resales of the Shares or whether such Shares are ever resold under the Registration Statement. The
existence of the Registration Rights Agreement, dated March 26, 2021, between the Company and Leviston (the &ldquo;<B>Registration Rights
Agreement</B>&rdquo;), and piggyback registration rights set forth therein are not, in and of themselves, evidence of an intent on the
part of Leviston to sell any or all of its Shares, much less to sell or distribute the securities on the Company&rsquo;s behalf. In addition,
there are a number of reasons, other than to effect an immediate sale, why investors generally prefer securities to be registered. For
example, the act of registering securities allows investors to take advantage of market opportunities or to liquidate their investment
if there is a fundamental shift in their original investment determination about the issuer. In addition, some private investment funds
are required to mark their portfolios to market and if portfolio securities are not registered, such investors are required to mark down
the book value of those securities to reflect an illiquidity discount. Leviston made an investment decision as of the Closing and has
borne and continues to bear the risk of ownership of the securities since the Closing.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Importantly,
the registration of the Shares was a contractual obligation of the Company following the Closing. As a result, and as noted above, Leviston
has borne, and continues to bear, the risk that the Company fails or is unable to register the Shares, as well as other risks attendant
to securities ownership, including that the market price of the Common Stock could fall. These market risks, to which Leviston became
subject as of the Closing, further support the proposition that the secondary offering being registered by the Registration Statement
is not being made by or on behalf of the Company or with the intent to effect a distribution by the Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
circumstances under which Leviston received the securities in the Leviston PIPE further support the proposition that the offering for
resale of the Shares by Leviston under the Registration Statement is a secondary offering and not a primary offering.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Factor
3: Leviston&rsquo;s relationship with the Company.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
disclosed in the Registration Statement, Leviston has indicated to the Company that neither it nor any of its affiliates has held any
position or office or has had any other material relationship with the Company currently or in the past three years. In addition, pursuant
to the terms of the Certificate of Designation, Leviston does not have the right to convert any portion of the securities, to the extent
that, after giving effect to such conversion, it would beneficially own in excess of 9.99% of the shares of Common Stock outstanding
immediately after giving effect to such conversion. This limits Leviston&rsquo;s influence over the management and policies of the Company.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
a result, this factor weighs favorably in the Company&rsquo;s determination that the offering for resale of the Shares by Leviston is
a secondary offering and not a primary offering.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">United
States Securities and Exchange Commission<BR>
May 19, 2021<BR>
Page 6</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><B>Factor
4: Amount of shares being registered.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
ability to effect a secondary offering under Rule 415(a)(i)(1) depends on whether the offering is made by Leviston or deemed to be made
by or on behalf of the Company as the issuer. To reach a conclusion that an offering is being made on the Company&rsquo;s behalf, one
must first conclude that Leviston is seeking to effect a distribution of the applicable securities. If the primary concern is that a
distribution is taking place, then the number of securities being registered should be one of the least important factors in the analysis.
An illegal distribution of securities can take place when the amount of securities involved is even a small number and, conversely, a
valid secondary offering can take place when the amount of securities involved is a large percentage of the issuer&rsquo;s outstanding
capital stock. Moreover, reducing the number of securities being registered would not change the circumstances of a proposed offering.
If Leviston is acting as a mere conduit for the Company, then reducing the number of securities being sold by it would not change its
lack of investment intent or its ability to effect a distribution if, in fact, that was its intent.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
Company acknowledges the large amount of shares of Common Stock involved in the offering contemplated by the Registration Statement;
however, the Company does not believe that the amount of shares being registered alone warrants re-characterizing a valid secondary offering
as a primary offering. Pursuant to C&amp;DI 612.09, the amount of shares being offered is only one of several factors to be considered
in evaluating whether, under all the circumstances, a purported secondary offering is instead an indirect primary offering. Further,
the Staff&rsquo;s own interpretations support the Company&rsquo;s position. For example, C&amp;DI 612.12 describes a scenario in which
a holder of more than 70% of the outstanding stock is able to effect a valid secondary offering. The interpretation states, in relevant
part: &ldquo;A controlling person of an issuer owns a 73% block. That person will sell the block in a registered &ldquo;at-the-market&rdquo;
equity offering. Rule 415(a)(4) applies only to offerings by or on behalf of the registrant. A secondary offering by a control person
that is not deemed to be by or on behalf of the registrant is not restricted by Rule 415(a)(4).&rdquo; Additionally, C&amp;DI 216.14,
regarding the use of Form S-3 to effect a secondary offering, also provides: &ldquo;Secondary sales by affiliates may be made under General
Instruction I.B.3 to Form S-3, even in cases where the affiliate owns more than 50% of the issuer&rsquo;s securities, unless the facts
and circumstances indicate that the affiliate is acting as an underwriter by or on behalf of the issuer.&rdquo; The Company believes
that these interpretive provisions make clear that a holder of in excess of 50% of the public float of a company&rsquo;s common stock
can effect a valid secondary offering of its shares unless other facts, beyond the mere level of ownership, indicate that the selling
stockholder is acting as a conduit of the issuer.<BR>
<BR>
<BR></FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">United
States Securities and Exchange Commission<BR>
May 19, 2021<BR>
Page 7</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">Moreover,
there is no evidence that a distribution would occur if the Registration Statement is declared effective. The Company has been informed
that Leviston does not have any agreements or understandings with any person with respect to the distribution of the Shares. The Company
has not been advised, and is not otherwise aware, of any special selling efforts or selling methods that have been or will take place
in connection with the filing of the Registration Statement. Nor is there any evidence that Leviston has conducted any road shows or
taken any other actions to condition or &ldquo;prime&rdquo; the market for its shares. Accordingly, as described above, there is no &ldquo;distribution&rdquo;
as defined under Rule 100(b).</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">A
focus on the number of securities being registered in relation to the issuer&rsquo;s outstanding securities or public float in determining
whether an offering is a primary or a secondary offering would have a disproportionate impact on smaller companies, such as the Company,
that often have more limited options to raise funds (especially in light of the COVID-19 pandemic). As a result, a focus on the number
of securities being registered by smaller companies seems inconsistent with the Commission&rsquo;s public commitment to small business
issuers. Further, the enactment of the Jumpstart Our Business Startups Act in 2012 and Fixing America&rsquo;s Surface Transportation
Act in 2015 demonstrate that Congress is focused on making access to the capital markets easier, not harder, for smaller companies.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
mere size of a potential offering does not make a proposed sale a &ldquo;distribution,&rdquo; and the Company believes that the other
factors discussed in this letter, such as Leviston&rsquo;s representation regarding its investment intent, support the characterization
of the offering as secondary.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Factor
5: Whether Leviston is in the business of underwriting securities.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Leviston
is a private investment fund. To our knowledge, Leviston is not a registered broker-dealer or an affiliate of a broker-dealer as defined
in Section 3(a)(4)(A) of the Exchange Act and is not in the business of underwriting securities.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Section
2(a)(11) of the Securities Act defines an underwriter as &ldquo;any person who has purchased from an issuer with a view to, or offers
or sells for an issuer in connection with, the distribution of any security, or participates or has a direct or indirect participation
in any such undertaking, or participates or has a participation in the direct or indirect underwriting of any such undertaking &hellip;&rdquo;
As noted above, Leviston made specific representations to the Company that it acquired the securities for its own account and not with
a view to or for distributing or reselling such securities; had no direct or indirect arrangement or understanding with any other persons
to distribute or regarding the distribution of such securities; and it acquired such securities in the ordinary course of its business.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">There
is no evidence to suggest that any of these representations was false. As a result, since there is no distribution of securities by Leviston
on behalf of the Company, there is no underwriting and Leviston should not be characterized as an underwriter within the meaning of the
Securities Act.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">In
addition, there is no evidence that a distribution would occur if the Registration Statement were declared effective. Under Rule 100(b),
a &ldquo;distribution&rdquo; requires special selling efforts. Accordingly, special selling efforts and selling methods must be employed
before an offering can constitute a distribution. In this case, there is no evidence that any special selling efforts or selling methods
have or would be employed if all of the Shares covered by the Registration Statement were registered.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">United
States Securities and Exchange Commission<BR>
May 19, 2021<BR>
Page 8</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font: 10pt Times New Roman, Times, Serif">None
of the characteristics commonly associated with acting as an underwriter is present with respect to Leviston in connection with the Leviston
PIPE or the registration contemplated under the Registration Statement. Accordingly, this factor weighs favorably in the Company&rsquo;s
determination that the offering for resale of the Shares by Leviston is a secondary offering and not a primary offering.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Factor
6: Whether under all the circumstances it appears that Leviston is acting as a conduit for the Company.</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Based
on the foregoing analysis and the totality of the facts and circumstances, the Company believes that the facts do not support the determination
that Leviston is acting as a conduit for the Company in connection with the offering of the Shares for resale under the Registration
Statement. Rather, it supports the conclusion that Leviston is motivated by its own self interests.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">The
sale of the securities in the Leviston PIPE and registration of the underlying Shares together comprise a typical PIPE transaction consistent
with published Staff interpretations, in that the sale of the securities has been completed (resulting in Leviston being at market risk
with respect thereto), and the Company is obligated under the Registration Rights Agreement to register the Shares for resale within
a short time period after the Closing.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">As
noted above, Leviston made specific representations to the Company that it acquired the securities for investment purposes for its own
account and not for distribution and is not an underwriter or dealer in any of the purchased securities, nor is it participating, pursuant
to a contractual agreement or otherwise, in the distribution of the purchased securities. There is no evidence to suggest that any of
these representations was false when made or as of the date of this letter. Other than the securities purchased in the Leviston PIPE,
the Company does not have any material relationship with Leviston. To the Company&rsquo;s knowledge, Leviston is not in the business
of underwriting securities.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">For
all of the reasons set forth above, the Company respectfully submits to the Staff that the proposed resale of Shares by Leviston as contemplated
by the Registration Statement should appropriately be characterized as a secondary offering that is eligible to be made under Rule 415.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 31.5pt; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>3.</I></FONT></TD>
  <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>Please describe the general effect, and in particular the
significant dilutive impact, upon the rights of existing security holders of the issuance of common stock upon conversion of the Series
B Preferred Stock and exercise of warrants held by your selling stockholder. Please include examples of the number of shares that could
be issued based on various trading prices and the total possible profits the selling stockholder could realize as a result of the conversion
price discount underlying the Series B Preferred Stock and warrants. Please also describe certain triggering events that could push the
conversion price even lower as disclosed in your 8-K filed on April 2, 2021.</I></FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Response:
</B>The Company acknowledges the Staff&rsquo;s comment and has modified its disclosure on page 9 of Amendment No. 1 as requested.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 31.5pt; text-align: justify; text-indent: -0.25in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<TABLE CELLPADDING="0" CELLSPACING="0" BORDER="0" STYLE="width: 100%; margin-top: 0pt; margin-bottom: 0pt; font: 10pt Times New Roman, Times, Serif">
<TR STYLE="vertical-align: top">
  <TD STYLE="text-align: justify; width: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>4.</I></FONT></TD>
  <TD STYLE="text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>We note that in press releases dated March 18, 2021 and
April 9, 2021 and in your Form 10-K filed March 29, 2021, you indicate that you are developing a non-fungible token (NFT) strategy and
that you are launching a beta test. Please revise your disclosure to describe the status of the development of your NFTs.</I></FONT></TD></TR>
</TABLE>


<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>&nbsp;</B></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 0.5in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><B>Response:
</B>The Company acknowledges the Staff&rsquo;s comment and has modified its disclosure on pages 6 and 7 of Amendment No. 1 as requested.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>&nbsp;</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>[Signature
page immediately follows.]</I></FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center; text-indent: 0in"><FONT STYLE="font: 10pt Times New Roman, Times, Serif"><I>&nbsp;</I></FONT></P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">United
States Securities and Exchange Commission<BR>
May 19, 2021<BR>
Page 9</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">If
you have any questions regarding the foregoing responses or otherwise, please do not hesitate to call me at (480) 606-5124.</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify; text-indent: 0.5in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif; width: 50%"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Sincerely,</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt; text-transform: uppercase"><B>DLA
    Piper LLP (US)</B></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="padding-bottom: 1.5pt; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt"><I>/s/
    Steven D. Pidgeon</I></FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Steven
    D. Pidgeon</FONT></TD></TR>
  <TR STYLE="font: 10pt Times New Roman, Times, Serif; vertical-align: top">
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></TD>
    <TD STYLE="font: 10pt Times New Roman, Times, Serif"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">Partner</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0 0pt 3.75in; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">&nbsp;</FONT></P>


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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
