Chicken Soup for the Soul Entertainment, Inc.
132 E. Putnam Avenue, Floor 2W
Cos Cob, Connecticut 06807
(855) 398-0443
October 7, 2022
Securities and Exchange Commission
Division of Corporation Finance
Washington, District of Columbia 20549
| Re: | Chicken Soup for the Soul Entertainment, Inc. |
| | Registration Statement on Form S-3 |
| | Originally Filed September 9, 2022 |
| | As amended September 27, 2022 and October 4, 2022 |
| | File No. 333-267356 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Chicken Soup for the Soul Entertainment, Inc. hereby requests acceleration of the effectiveness of the above-referenced Registration Statement (File No. 333-267356), so that such Registration Statement will become effective at 4:00 p.m. Eastern Time on Wednesday, October 12, 2022, or as soon thereafter as practicable.
| Sincerely, |
| | |
| CHICKEN SOUP FOR THE SOUL |
| ENTERTAINMENT, INC. |
| | |
| | |
| By: | /s/ William J. Rouhana, Jr. |
| | Name: William J. Rouhana, Jr. |
| | Title: Chief Executive Officer |