Glimpse Group, Inc. — Regulatory Filings 2021

Nov 30, 2021

CORRESP 1 filename1.htm

November 29, 2021

VIA EDGAR

U.S. Securities and Exchange Commission

Division of Corporation Finance

100 F Street NE

Washington, D.C. 20549

| Re: |
| --- |
| Registration
Statement on Form S-1 File
No. 333-261380 |
| Filed
November 26, 2021 |

Ladies and Gentlemen:

Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Act”), The Glimpse Group, Inc. (the “Registrant”) hereby requests that the United States Securities and Exchange Commission (the “Commission”) take appropriate action to accelerate the effective date of the above-referenced registration statement (the “Registration Statement”) so as to become effective on Tuesday, November 30, 2021, at 4:30 p.m. Eastern Time, or as soon thereafter as practicable. Once the Registration Statement has been declared effective, please confirm orally that event with our counsel, Sichenzia Ross Ference LLP., by calling Darrin Ocasio at 212-930-9700.

Very truly yours,
/s/ Lyron
Bentovim
Lyron Bentovim
Chief Executive Officer

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