GAN Ltd (Form: 3, Received: 03/20/2023 20:34:47)

FORM 3	UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 INITIAL STATEMENT OF BENEFICIAL OWNERSHIP OF SECURITIES	OMB APPROVAL OMB Number: 3235-0104 Estimated average burden hours per response... 0.5
	Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934 or Section 30(h) of the Investment Company Act of 1940

1. Name and Address of Reporting Person ^*

Gardali Giuseppe

2. Date of Event Requiring Statement (MM/DD/YYYY) 3/9/2023

3. Issuer Name and Ticker or Trading Symbol

GAN Ltd [GAN]

(Last) (First) (Middle)

C/O GAN LIMITED, 400 SPECTRUM CENTER DRIVE SUITE 1900

4. Relationship of Reporting Person(s) to Issuer (Check all applicable)

_____ Director _____ 10% Owner
___X___ Officer (give title below) _____ Other (specify below)
President, B2B /

(Street)

IRVINE,, CA 92618

(City) (State) (Zip)

5. If Amendment, Date Original Filed(MM/DD/YYYY)

6. Individual or Joint/Group Filing(Check Applicable Line)

_X_ Form filed by One Reporting Person
___ Form filed by More than One Reporting Person

Table I - Non-Derivative Securities Beneficially Owned
1.Title of Security (Instr. 4)	2. Amount of Securities Beneficially Owned (Instr. 4)	3. Ownership Form: Direct (D) or Indirect (I) (Instr. 5)	4. Nature of Indirect Beneficial Ownership (Instr. 5)
Ordinary Shares	41075	D

*Table II - Derivative Securities Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)*
1. Title of Derivate Security (Instr. 4)	2. Date Exercisable and Expiration Date (MM/DD/YYYY)		3. Title and Amount of Securities Underlying Derivative Security (Instr. 4)		4. Conversion or Exercise Price of Derivative Security	5. Ownership Form of Derivative Security: Direct (D) or Indirect (I) (Instr. 5)	6. Nature of Indirect Beneficial Ownership (Instr. 5)
1. Title of Derivate Security (Instr. 4)	Date Exercisable	Expiration Date	Title	Amount or Number of Shares	4. Conversion or Exercise Price of Derivative Security		6. Nature of Indirect Beneficial Ownership (Instr. 5)
Employee Stock Option (right to buy)	⁽¹⁾	10/10/2029	Ordinary Shares	93750	$3.6623	D
Employee Stock Option (right to buy)	⁽²⁾	7/11/2030	Ordinary Shares	35000	$25.69	D
Employee Stock Option (right to buy)	⁽²⁾	2/26/2031	Ordinary Shares	22500	$25.33	D
Restricted Stock Units	⁽³⁾	⁽³⁾	Ordinary Shares	24127	$0	D

Explanation of Responses:
(1)	The option was granted on October 10, 2019, and is fully vested.
(2)	The option to purchase 35,000 shares was granted on July 11, 2020 and the option to purchase 22,500 shares was granted on February 26, 2021. 25% of the shares of Common Stock underlying the stock options vest on the one year anniversary of the grant date. The remaining 75% of the shares of Common Stock underlying the stock options vest and become exercisable in equal monthly installments over the next 36 months.
(3)	The RSU's were originally granted on March 11, 2022 and vest 25% on each of the first four anniversaries of the grant date.

Remarks:
Exhibit 24, Power of Attorney, is attached.

Reporting Owners
Reporting Owner Name / Address	Relationships
Reporting Owner Name / Address	Director	10% Owner	Officer	Other
Gardali Giuseppe C/O GAN LIMITED 400 SPECTRUM CENTER DRIVE SUITE 1900 IRVINE,, CA 92618			President, B2B

Signatures
/s/ Jeffrey H. Kuras, Attorney-in-Fact		3/20/2023
^**Signature of Reporting Person		Date

Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
*	If the form is filed by more than one reporting person, see Instruction 5(b)(v).
**	Intentional misstatements or omissions of facts constitute Federal Criminal Violations. See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
Note:	File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.
Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB control number.

Exhibit 24