Dolphin Entertainment, Inc.
2151 Le Jeune Road, Suite 150-Mezzanine
Coral Gables, FL 33134
February 8, 2018
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, NE
Washington, DC 20549
Attention:
Joshua Shainess, Attorney-Adviser
Re:
Dolphin Entertainment, Inc.
Registration Statement on Form S-3
Filed February 2, 2018
File No. 333-222847
Dear Mr. Shainess:
Pursuant to Rule 461 under the Securities Act of 1933, as amended, Dolphin Entertainment, Inc. hereby requests acceleration of the effective date of the above-referenced registration statement so that it may become effective at 5:00 p.m., Eastern Standard Time on February 12, 2018, or as soon as practicable thereafter.
| Very truly yours, | |
|
|
|
| Dolphin Entertainment, Inc. | |
|
|
|
|
|
|
| By: | /s/ William ODowd, IV |
| Name: | William ODowd, IV |
| Title: | Chairman, President and Chief Executive Officer |
cc:
Drew M. Altman, Esq.
Greenberg Traurig, P.A.