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


  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.