ShiftPixy, Inc.


October 26, 2018


Rahul K. Patel, Staff Attorney

United States Securities and Exchange Commission

Division of Corporation Finance

100 F. St., N.E.

Washington, D.C. 20549-7010


Re: ShiftPixy, Inc.

Registration Statement on Form S-3

Filed October 1, 2018

File No. 333-227642


Dear Mr. Patel,


We hereby request acceleration of the above Registration Statement filed on Form S-3 to Monday, October 29, 2018 at 5 p.m. Eastern Standard Time, or such later time or date as is practical.


Thank you for your consideration.



By: /s/ Scott W. Absher



Scott W. Absher  
    ShiftPixy, Inc.