Chicken Soup for the Soul Entertainment Inc.
132 E. Putnam Avenue, Floor 2W
Cos Cob, Connecticut 06807
(203) 861-4000
September 4, 2019
VIA EDGAR
Division of Corporation Finance
Office of Transportation and Leisure
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
| RE: | Chicken Soup for the Soul Entertainment Inc. |
| | Resale Registration Statement on Form S-1 |
| | File No. 333-232588 |
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 Daylight Time on Friday, September 6, 2019, 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 | |