DOLPHIN ENTERTAINMENT, INC.
150 Alhambra Circle, Suite 1200
Coral Gables, FL 33134
September 13, 2022
VIA EDGAR
United States Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Attn: Janice Adeloye and Taylor Beech
Re: | Dolphin Entertainment, Inc. |
Request for Acceleration of Registration Statement on Form S-1 |
Filed on September 8, 2022 |
File No. 333-267336 |
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-1 (File No. 333-267336), filed with the U.S. Securities and Exchange Commission on September 8, 2022, to 4:00PM ET on September 15, 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 | ||
Name: William O’Dowd Title: Chief Executive Officer
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