<SEC-DOCUMENT>9999999997-20-004903-index.html : 20210210
<SEC-HEADER>9999999997-20-004903.hdr.sgml : 20210210
<ACCEPTANCE-DATETIME>20201006092320
ACCESSION NUMBER:		9999999997-20-004903
CONFORMED SUBMISSION TYPE:	SEC STAFF LETTER
CATEGORY:             	REDACTED EXHIBIT
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20201005
ACTION DATE:               	20201005
RECEIVED DATE:           	20201006

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			MOTORSPORT GAMING US LLC
		CENTRAL INDEX KEY:			0001821175
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-PREPACKAGED SOFTWARE [7372]
		IRS NUMBER:				831463958
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		SEC STAFF LETTER

	BUSINESS ADDRESS:	
		STREET 1:		5972 NE 4TH AVENUE
		CITY:			MIAMI
		STATE:			FL
		ZIP:			33137
		BUSINESS PHONE:		305-507-8799

	MAIL ADDRESS:	
		STREET 1:		5972 NE 4TH AVENUE
		CITY:			MIAMI
		STATE:			FL
		ZIP:			33137

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	MOTORSPORT GAMING US LLC
		DATE OF NAME CHANGE:	20200814
</SEC-HEADER>
<DOCUMENT>
<TYPE>REDACTED EXHIBIT
<SEQUENCE>1
<FILENAME>filename1.pdf
<TEXT>
Document 1 - file: filename1.pdf

</DOCUMENT>
</SEC-DOCUMENT>