September 18, 2024

Heidy Chow
Chief Financial Officer
Snail, Inc.
12049 Jefferson Boulevard
Culver City, CA

       Re: Snail, Inc.
           Registration Statement on Form S-3
           Filed September 11, 2024
           File No. 333-282030
Dear Heidy Chow:

       This is to advise you that we have not reviewed and will not review your
registration
statement.

       Please refer to Rules 460 and 461 regarding requests for acceleration.
We remind you that
the company and its management are responsible for the accuracy and adequacy of
their
disclosures, notwithstanding any review, comments, action or absence of action
by the staff.

       Please contact Lauren Pierce at 202-551-3887 or Matthew Derby at
202-551-3334 with
any questions.



                                                           Sincerely,

                                                           Division of
Corporation Finance
                                                           Office of Technology
cc:   Patrick J. Egan