Chicken Soup for the Soul Entertainment Inc.
132 E. Putnam Avenue, Floor 2W
Cos Cob, Connecticut 06807
(855) 398-0443
November 19, 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-1/A |
| | File No. 333-239201 |
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 4:00 p.m. Eastern Standard Time on November 23, 2020, or as soon thereafter as practicable.
| Very truly yours, | |
| | | |
| CHICKEN SOUP FOR THE SOUL ENTERTAINMENT INC. |
| | | |
| | | |
| By: | /s/ William J. Rouhana, Jr. | |
| | Name: William J. Rouhana, Jr. | |
| | Title: Chief Executive Officer | |