As Of	Filer	Filing¹	For·On·As	Docs:Size	Issuer		Filing Agent

  2/1/21  Kaplan Jed Philip                 4          Dir.,Off.²  1:35K  Simplicity Esports & Gaming Co.   M2 Compliance LLC/FA     
  2/1/21  Kaplan Jed Philip                 3          Dir.,Off.²  1:4K   Simplicity Esports & Gaming Co.   M2 Compliance LLC/FA     
12/31/18  K2 Principal Fund, L.P.           4          10% Owner²  1:12K  Simplicity Esports & Gaming Co.                            
          K2 & Associates Investment Management Inc.
          K2 Genpar 2009 Inc.
          K2 Genpar LP
          Kimel Shawn
          Shawn Kimel Investments, Inc.
12/31/18  Polar Asset Mgmt Partners Inc.    4          10% Owner²  1:11K  Simplicity Esports & Gaming Co.   Newsfile Corp./FA        

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¹	Filing/Form Types:
	3	Initial Statement of Beneficial Ownership of Securities by an Insider — Form 3 { The Filer is an Insider² of the Issuer }.
	4	Statement of Changes in Beneficial Ownership of Securities by an Insider — Form 4 { The Filer is an Insider² of the Issuer }.
²	Insider:  The Filer is a Director, Officer, 10% Owner and/or Other “insider” of the Issuer.