1 Venture, Suite 150
Irvine, CA 92618
May 20, 2020
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Ms. Katherine Bagley
|Registration Statement on Form S-1|
|File No. 333-237457|
|Request for Acceleration|
Dear Ms. Bagley:
Pursuant to Rule 461 of Regulation C promulgated under the Securities Act of 1933, as amended, ShiftPixy, Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333-237457), so that it may become effective at 5:00 p.m. (Washington, D.C. time) on May 20, 2020, or as soon thereafter as practicable.
Please call Ivan Blumenthal, of Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C., counsel to the Registrant, at (212) 692-6784 with any comments or questions regarding this matter.
|Very truly yours,
|By:||/s/ Scott Absher|
|Title:||Chief Executive Officer|
Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
Ivan K. Blumenthal, Esq.