Function(x) Inc.
902 Broadway, 11th Floor
New York, New York 10010
(212) 231-0092
February 22, 2017
VIA EDGAR
United States Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Attention: Barbara Jacobs, Assistant Director
| Re: | Function(x) Inc. – Request for Acceleration |
| | Registration Statement on Form S-1 |
| | File No. 333- 215188 |
Ladies and Gentlemen:
Pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, Function(x) Inc. (the “Registrant”) hereby requests acceleration of the effective date of its Registration Statement on Form S-1 (File No. 333- 215188) (the “Registration Statement”), so that it may become effective at 5:30 p.m. Eastern Standard Time onFebruary 23, 2017, or as soon thereafter as practicable.
The Registrant hereby authorizes Aron Izower, Esq. of Reed Smith LLP, attorneys for the Registrant, to orally modify or withdraw this request for acceleration.
The Registrant requests that it be notified of such effectiveness by a telephone call to Aron Izower at (212) 549-0393.
| FUNCTION(X) INC. |
| | |
| /s/ Robert F.X. Sillerman |
| By: | Robert F.X. Sillerman |
| | Chief Executive Officer |