501 Brickell Key Drive, Suite 300
Miami, Florida 33131
June 11, 2021
United States Securities and Exchange Commission
Division of Corporate Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: Benjamin Richie
|Registration Statement on Form S-3|
|File No. 333-256834|
Dear Mr. Richie,
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-3 (File No. 333-256834), so that it may become effective at 5:00 p.m. (New York City time) on Tuesday, June 15, 2021, or as soon thereafter as practicable.
Please call Ivan K. 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 the Registration Statement.
|Very truly yours,|
|/s/ Scott W. Absher|
|By:||Scott W. Absher|
|Its:||Chief Executive Officer|
|cc:||Robert S. Gans, General Counsel, ShiftPixy, Inc.|
|Ivan K. Blumenthal, Esq., Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.|