Simplicity Esports and Gaming Co (WINR)

[justnkz]

Simplicity Esports and Gaming Company, a Delaware corporation (the “Company”), hereby respectfully requests that the Company’s Post-Effective Amendment No. 1 to Registration Statement on Form S-1 (File No. 333-259993), and all exhibits filed therewith (the “Post-Effective Amendment”), be withdrawn effective immediately pursuant to Rule 477 promulgated under the Securities Act of 1933, as amended (the “Securities Act”). The Company is requesting the withdrawal of the Post-Effective Amendment because the Company intends to proceed to register the securities from the Post-Effective Amendment in a Registration Statement on Form S-1, which is the appropriate form for such offering. The Post-Effective Amendment was never declared effective and no securities of the Company were sold in connection with the offering.