UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

NOTICE OF EFFECTIVENESS

Effective Date: September 30, 2019
Form: S-1
CIK: 0001708410
Company Name: SIMPLICITY ESPORTS & GAMING Co
File Number: 333-228906
Simplicity Esports and G... (CE) (USOTC:WINR)
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