United States securities and exchange commission logo





                           September 15, 2020

       Frank Ng
       Chief Executive Officer
       Allied Esports Entertainment, Inc.
       17877 Von Karman Avenue, Suite 300
       Irvine, California, 92614

                                                        Re: Allied Esports
Entertainment, Inc.
                                                            Registration
Statement on Form S-3
                                                            Filed September 9,
2020
                                                            File No. 333-248696

       Dear Mr. Ng:

              This is to advise you that we have not reviewed and will not
review your registration
       statement.

               Please refer to Rules 460 and 461 regarding requests for
acceleration. We remind you
       that the company and its management are responsible for the accuracy and
adequacy of their
       disclosures, notwithstanding any review, comments, action or absence of
action by the staff.

                                                        Please contact Jennifer
L  pez at 202-551-3792 with any questions.




                           Sincerely,


                           Division of Corporation Finance

                           Office of Trade & Services