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|