SRM ENTERTAINMENT, INC.
1061 E Indiantown Road, Suite 110
Jupiter, FL 33477
Tel: (212) 930-9700
May 26, 2023
VIA EDGAR
Erin Donahue and Asia Timmons-Pierce
Division of Corporation Finance
Office of Manufacturing
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| Re: | Re: SRM Entertainment, Inc. | |
| Amendment No. 3 to Draft Registration Statement on Form S-1 Submitted on April 28, 2023 | ||
| CIK No. 0001956744 |
Dear Mr. Donahue and Ms. Timmons-Pierce,
On behalf of SRM Entertainment, Inc. (the “Company”), this letter is accompanying our filing. We had no remaining comments to respond to but are filing to update our financial information and related disclosure to include the information for the quarter ended March 31, 2023.
SRM Entertainment, Inc.
May 26, 2023
Page 2
Please do not hesitate to contact our counsel Arthur Marcus at (212) 930-9700 with any questions or comments regarding this correspondence or on the Registration Statement, concurrently submitted herewith. Thank you.
| Sincerely, | ||
| SRM Entertainment, Inc. | ||
| By: | /s/ Richard Miller | |
| Richard Miller | ||
| Chief Executive Officer | ||
| cc: | Stephany Yang and Martin James, Securities and Exchange Commission |
| Arthur Marcus, Esq., Sichenzia Ross Ference LLP |