May 30, 2019

Christopher Mitchell
Chief Financial Officer
Chicken Soup for the Soul Entertainment, Inc.
132 East Putman Avenue
Floor 2W
Cos Cob, CT 06807

       Re: Chicken Soup for the Soul Entertainment, Inc.
           Form 10-K for the Fiscal Year Ended December 31, 2018
           Filed April 1, 2019
           File No. 001-38125

Dear Mr. Mitchell:

      We have reviewed your filing and have the following comment. In our
comment, we
may ask you to provide us with information so we may better understand your
disclosure.

       Please respond to this comment within ten business days by providing the
requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comment applies to your facts and circumstances, please tell us why in your
response.

       After reviewing your response to this comment, we may have additional
comments.

Form 10-K for the fiscal year ended December 31, 2018

Item 9A. Controls and Procedures
Management's Report on Internal Control over Financial Reporting, page 34

1.    You disclose you do not include a report of management's assessment
regarding internal
      control over financial reporting due to a transition period established
by the SEC for
      newly public companies. Please note this transition pertains to only the
first Form 10-K
      filed after the initial public offering. Please amend your filing to
include the information
      required by Item 308(a) of Regulation S-K in regard to management's
annual report on
      internal control over financial reporting.
        We remind you that the company and its management are responsible for
the accuracy
and adequacy of their disclosures, notwithstanding any review, comments, action
or absence of
action by the staff.

       You may contact Theresa Brillant at 202-551-3307 or Doug Jones at
202-551-3309 if you
 Christopher Mitchell
Chicken Soup for the Soul Entertainment, Inc.
May 30, 2019
Page 2

have questions regarding comments on the financial statements and related
matters.



FirstName LastNameChristopher Mitchell                Sincerely,
Comapany NameChicken Soup for the Soul Entertainment, Inc.
                                                      Division of Corporation
Finance
May 30, 2019 Page 2                                   Office of Transportation
and Leisure
FirstName LastName