Byron B. Rooney

+1 212 450 4658


Davis Polk & Wardwell llp

450 Lexington Avenue
New York, NY 10017



September 16, 2022
Re: Snail, Inc.
Registration Statement on Form S-1
Submitted on September 16, 2022
CIK No. 0001886894


U.S. Securities and Exchange Commission
Division of Corporation Finance
Office of Finance
100 F Street, N.E., Room 4415
Washington, DC 20549-4631


Att’n:Joseph Kempf
Robert Littlepage
Patrick Faller
Jeff Kauten


Ladies and Gentlemen:


Snail, Inc. (the “Company”) has filed today, via EDGAR, this letter and a Registration Statement on Form S-1 (the “Registration Statement”) with the staff of the Securities and Exchange Commission. The Company respectfully advises you that revised disclosure in response to comment 14 in your letter dated December 2, 2021 will be made in a subsequent amendment to the Registration Statement.


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Please do not hesitate to contact me at (212) 450-4658 ( or John Runne at (212) 450-3278 ( if you have any questions regarding the foregoing or if we may provide any additional information.


Very truly yours,



/s/ Byron Rooney  
cc:Heidy Chow  
 Jim Tsai