SHIFTPIXY, INC.
1 Venture, Suite 150

Irvine, CA 92618

 

May 20, 2020

 

VIA EDGAR

 

U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

 

Attention: Ms. Katherine Bagley

 

  Re: ShiftPixy, Inc.
    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,

ShiftPixy, Inc.
 
 
  By:   /s/ Scott Absher  
    Name:   Scott Absher  
    Title:   Chief Executive Officer  

 

cc:ShiftPixy, Inc.

Scott Absher

 

Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.

Ivan K. Blumenthal, Esq.