August 1, 2023
Securities and Exchange Commission
Division of Corporation Finance
100 F Street N.E.
Washington, D.C. 20549
| Re: | SRM Entertainment, Inc. | |
| Registration Statement on Form S-1 | ||
| File No. 333-272250 |
Ladies and Gentleman:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, SRM Entertainment, Inc. hereby respectfully requests acceleration of the effectiveness of the above-referenced Registration Statement so that such Registration Statement will become effective as of 5:00 p.m. Eastern Time, August 3, 2023, or as soon as practicable thereafter.
Very truly yours, | ||
SRM Entertainment, Inc. | ||
| By: | /s/ Richard Miller | |
| Richard Miller | ||
| Chief Executive Officer | ||
