May 17, 2021
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Grom Social Enterprises, Inc. |
| Registration Statement on Form S-1, as amended | |
| File No. 333-253154 | |
| Request for Acceleration of Effective Date |
Ladies and Gentlemen:
Pursuant to Rule 461 of the General Rules and Regulations under the Securities Act of 1933, as amended (the “Securities Act”), Kingswood Capital Markets, division of Benchmark Investments, Inc., as the representative of the several underwriters, hereby joins in the request of Grom Social Enterprises, Inc. for acceleration of the effective date of the above-referenced registration statement on Form S-1, as amended (the “Registration Statement”), so that it becomes effective as of 4:00 p.m. Eastern Time on Wednesday, May 19, 2021, or as soon thereafter as possible.
Pursuant to Rule 460 of the General Rules and Regulations of the Securities Act, please be advised that there will be distributed to each underwriter, who is reasonably anticipated to be invited to participate in the distribution of the securities, as many copies of the proposed form of preliminary prospectus as appears to be reasonable to secure adequate distribution of the preliminary prospectus.
The undersigned has and will comply, and it has been informed or will be informed by any participating dealers that they have complied or will comply, with the requirements of Rule 15c2-8 under the Securities Exchange Act of 1934, as amended.
[Signature Page to Follow]
| Very truly yours, | ||
KINGSWOOD CAPITAL MARKETS, division of Benchmark Investments, Inc. | ||
| As Representative of the Several Underwriters | ||
| Named in the Underwriting Agreement | ||
| By: | /s/ Sam Fleischman | |
| Name: Sam Fleischman | ||
Title: Supervisory Principal
| ||
[Signature Page to Underwriters’ Acceleration Request]
