Grom Social Enterprises, Inc.
2060 NW Boca Raton Blvd., #6
Boca Raton, Florida 33431
February 7, 2023
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
Office of Technology
100 F Street N.E.
Washington, D.C. 20549
Attention: Mr. Jeff Kauten
| Re: | Grom Social Enterprises, Inc. |
| | Registration Statement on Form S-1 |
| | File No. 333-269540 |
| | REQUEST FOR ACCELERATION OF EFFECTIVENESS |
Dear Mr. Kauten:
I hope this letter finds you well.
Grom Social Enterprises, Inc. (the “Company”) hereby requests that the effective date of the Company’s Registration Statement on Form S-1 (File No. 333-269540), be accelerated under Rule 461 under the Securities Act of 1933, as amended, so that it will be declared effective at 5:00 p.m. Eastern time on Thursday, February 9, 2023, or as soon thereafter as possible.
We request that we be notified of such effectiveness by a telephone call to Soyoung Lee, Lucosky Brookman at (917) 445-1199 and that such effectiveness also be confirmed in writing.
[Remainder of page intentionally left blank]
| Sincerely yours, |
| |
| |
| By: | /s/ Darren Marks |
| | Darren Marks |
| | Chief Executive Officer |
cc: Lucosky Brookman, LLP
Soyoung Lee
[Signature Page to Company Acceleration Request]