Gambling.com Group Ltd — Regulatory Filings 2021

Jul 22, 2021

CORRESP 1 filename1.htm Underwriter Acceleration Request

Jefferies LLC

520 Madison Avenue

New York, New York, 10022

VIA EDGAR

July 22, 2021

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

Re: Gambling.com Group Limited

Registration Statement on Form F-1 (as amended) (SEC File No. 333-257403)

Ladies and Gentlemen:

In connection with the above-referenced Registration Statement, and pursuant to Rule 461 under the Securities Act of 1933, as amended (the “Act”), we hereby join in the request of Gambling.com Group Limited that the effective date of the Registration Statement be accelerated so that it will be declared effective at 4:30 p.m., New York City time, on Thursday, July 22, 2021, or as soon thereafter as practicable.

Pursuant to Rule 460 of the General Rules and Regulations under the Act, please be advised that we will take reasonable steps to secure adequate distribution of the preliminary prospectus to underwriters, dealers, institutions and others, prior to the requested effective time of the Registration Statement.

In connection with the Preliminary Prospectus distribution for the above-referenced issue, the prospective underwriters have confirmed that they are complying with the 48-hour requirement in Rule 15c2-8(b) under the Securities Exchange Act of 1934, as amended.

Very truly yours,

Jefferies LLC

As Representative of the several underwriters

[SIGNATURE PAGE FOLLOWS]

JEFFERIES LLC
By:	/s/ Ashley Delp Walker
	Name: Ashley Delp Walker
	Title: Managing Director