ShiftPixy, Inc.

4101 NW 25th Street,

Miami, Florida 33142

 

August 21, 2024

 

VIA EDGAR

 

United States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington, D.C. 20549

 

Re:

ShiftPixy, Inc. (the “Company”)

 

Registration Statement on Form S-1 (File No. 333-280566)

 

Ladies and Gentlemen:

 

In accordance with Rule 461 under the Securities Act of 1933, as amended, the Company hereby requests that the above-referenced Registration Statement (the “Registration Statement”) be declared effective by the Securities and Exchange Commission at 5:00 p.m., Eastern Time, on August 22, 2024, or as soon as practicable thereafter, or at such later time as the Company or its counsel may request via telephone call to the staff.

 

Please call Stephen Zapf of Lowenstein Sandler LLP at (973) 422-6708 to confirm the effectiveness of the Registration Statement or with any questions.

 

 

Very truly yours,

 

 

 

 

 

 

SHIFTPIXY, INC.

 

 

 

 

 

 

By:

/s/ Patrice Launay

 

 

Name:

Patrice Launay

 

 

Title:

Chief Financial Officer

 

 

Rebeka����M