CHICKEN SOUP FOR THE SOUL ENTERTAINMENT, INC.
132 E. Putnam Avenue, Floor 2
Cos Cob, Connecticut 06807
July 14, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
| Re: | Request for Acceleration of Effectiveness of Registration Statement on Form S-4 (File No. 333-265642) |
Ladies and Gentlemen:
Chicken Soup for the Soul Entertainment, Inc. hereby respectfully requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the effectiveness of its Registration Statement on Form S-4 (Registration Statement No. 333-265642) be accelerated so that the Registration Statement will become effective at 4:00 p.m., Eastern Time, on Friday, July 15, 2022, or as soon thereafter as practicable.
| Sincerely, |
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| CHICKEN SOUP FOR THE SOUL ENTERTAINMENT, INC. |
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| /s/ William J. Rouhana, Jr. |
| William J. Rouhana, Jr. |
| Chief Executive Officer |