Correspondence
DOLPHIN ENTERTAINMENT, INC.
150 Alhambra Circle, Suite 1200
Coral Gables, FL 33134
August 1, 2023
VIA EDGAR
United States Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Attn: Rucha Pandit
| Re: | Dolphin Entertainment, Inc. Request for Acceleration of Registration Statement on Form S-3 Filed on July 25, 2023 File No. 333-273431 |
Ladies and Gentlemen:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Dolphin Entertainment, Inc., a Florida corporation (the “Company”), hereby requests acceleration of the effectiveness of its Registration Statement on Form S-3 (File No. 333-273431), filed with the U.S. Securities and Exchange Commission on July 25, 2023, to 4:00PM ET on August 3, 2023 or as soon thereafter as practicable.
Please direct any questions or comments regarding this filing to Erin L. Fogarty at (305) 539-3385 of K&L Gates LLP, legal counsel to the Company.
| Sincerely, | |
| /s/ William O’Dowd | |
|
Name: William O’Dowd Title: Chief Executive Officer
|