October 19, 2021
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Cinedigm Corp. Registration Statement on Form S-1 (Registration No. 333-260210) |
Dear Sir or Madam:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended, Cinedigm Corp., a Delaware corporation (the “Company”), hereby requests that the effectiveness of its Registration Statement on Form S-1 (Registration No. 333-260210) be accelerated so that it will become effective at 4:30 p.m. (eastern time), on October 21, 2021, or as soon thereafter as practicable.
| Very truly yours, | |||
| CINEDIGM CORP. | |||
| By: | /s/ Gary S. Loffredo | ||
|
Gary S. Loffredo President, Chief Operating Officer, General Counsel and Secretary | |||
