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Chicken Soup for the Soul Entertainment Inc.
132 E. Putnam Avenue, Floor 2W
Cos Cob, Connecticut 06807
(855) 398-0443
May 28, 2020
VIA EDGAR
Division of Corporation Finance
Office of Trade & Services
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| RE: | Chicken Soup for the Soul Entertainment Inc. |
Registration Statement on Form S-3
File No. 333-238589
Ladies and Gentlemen:
Chicken Soup for the Soul Entertainment, Inc. (the “Company”) hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 4:30 p.m. Eastern Standard Time on Friday, May 29, 2020, or as soon thereafter as practicable.
| Very truly yours, |
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| CHICKEN SOUP FOR THE SOUL ENTERTAINMENT INC. |
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| By: | | /s/ William J. Rouhana, Jr. | |
| | | Name: | | William J. Rouhana, Jr. | |
| | | Title: | | Chief Executive Officer | |