SRM ENTERTAINMENT, INC.
1061 E Indiantown Road, Suite 110
Jupiter, FL 33477
Tel: (212) 930-9700
August 3, 2023
VIA EDGAR
U.S. Securities and Exchange Commission
Division of Corporation Finance
100 F St., N.E.
Washington, D.C. 20549
| Re: | SRM Entertainment, Inc. | |
| Registration Statement on Form S-1 | ||
| File No. 333-272250 |
Ladies and Gentlemen:
Reference is made to our letter, filed as correspondence via EDGAR on August 1, 2023, in which we requested for acceleration of the effective date of the above-referenced Registration Statement for Thursday, August 3, 2023, at 5:00 p.m. Eastern Time, or as soon thereafter as practicable, in accordance with Rule 461 under the Securities Act of 1933, as amended. We are no longer requesting that such Registration Statement be declared effective at this time and we hereby formally withdraw our request for acceleration of the effective date.
| Very truly yours, | ||
| SRM Entertainment, Inc. | ||
| By: | /s/ Richard Miller | |
| Name: | Richard Miller | |
| Title: | Chief Executive Officer | |
