June 11, 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 completed our review of your filing. 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. Sincerely, Division of Corporation Finance Office of Transportation and Leisure