DOLPHIN ENTERTAINMENT, INC.
150 Alhambra Circle, Suite 1200
Coral Gables, FL 33134
September 2, 2021
VIA EDGAR
United States Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Attn: Ms. Jacqueline Kaufman
Dolphin Entertainment, Inc.
Request for Acceleration of Registration Statement on Form S-3
File No. 333-259132
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. 333-259132), filed with the U.S. Securities and Exchange Commission on August 27, 2021 to 4:00PM ET on September 7, 2021 or as soon thereafter as practicable.
Please direct any questions or comments regarding this filing to Clayton Parker, Esq. at (305) 794-6293 of K&L Gates LLP, legal counsel to the Company.
| Sincerely, |
|
|
|
|
| /s/ William O’Dowd, IV |
|
| Name: William O’Dowd, IV |
|
| Title: Chief Executive Officer |
|