GDEV Inc. — Regulatory Filings 2021

Sep 24, 2021

CORRESP 1 filename1.htm

Nexters Inc.

55, Griva Digeni

3101, Limassol

Cyprus

Telephone: +35722580040

September 24, 2021

VIA EDGAR AND E-MAIL

United States Securities and Exchange Commission Division of Corporation Finance 100 F Street, N.E.

Washington, D.C. 20549-6010

Attention:	Alexandra O. Barone
Re:	Nexters Inc. (the “Company”) Registration Statement on Form F-1 (File No. 333-259707)

Dear Ms. Barone:

In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended (the “ Act ”), the Company hereby requests acceleration of the effective date of the Registration Statement on Form F-4 (File No. 333-259707), as amended (the “ Registration Statement ”). The Company respectfully requests that the Registration Statement become effective as of 4:00 p.m., Eastern Time, on September 27, 2021, or as soon as practicable thereafter. In making this acceleration request, the Company acknowledges that it is aware of its responsibilities under the Act. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling David Stewart at +79060350559.

Thank you for your assistance in this matter.

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Very truly yours,
Nexters Inc.

By: /s/ Andrey Fadeev

| Name: | Andrey
Fadeev |
| --- | --- |
| Title: | Chief
Executive Officer and Director |

cc:
J. David Stewart, Latham &
Watkins LLP

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