The second overtime started the same way the first overtime ended, with Marqueis Gray finding John Rabe for a touchdown. This one was for 25 yards, and Rabe was wide open on the play, basically walking into the end zone after the catch.
UNLV then got the ball back, and Tim Cornett continued to do the damage for UNLV. More accurately, the Gophers damaged themselves, as they stopped Cornett on UNLV's first play for no gain, but a late hit penalty moved the ball to the Minnesota 11-yard line. The Gophers forced a fourth down for the Rebels, but Nick Sherry was able to scramble and find Devante Davis in the back of the end zone for the tying touchdown.
So, we go to a third overtime in Las Vegas with the UNLV Rebels and the Minnesota Golden Gophers tied at 27. From this point forward, each touchdown must be followed by a two-point conversion attempt rather than being allowed to attempt a standard extra point.