United States securities and exchange commission logo July 8, 2020 Christopher J. McGurk Chief Executive Officer Cinedigm Corp. 237 West 35th Street, Suite 605 New York, NY 10001 Re: Cinedigm Corp. Registration Statement on Form S-3 Filed July 6, 2020 File No. 333-239710 Dear Mr. McGurk: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. 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. Please contact Jennifer Lopez at 202-551-3792 with any questions. Sincerely, Division of Corporation Finance Office of Trade & Services