SEC Comment Letter 0000000000-24-003390 to JAKKS PACIFIC INC (JAKK) (CIK 0001009829) (JAKK)
JAKKS PACIFIC INC (JAKK) (CIK 0001009829)
Date: March 29, 2024 · CIK: 0001009829 · Accession: 0000000000-24-003390
AI Filing Summary & Sentiment
File numbers found in text: 333-278220
Letter
United States securities and exchange commission logo March 29, 2024 Stephen Berman Chief Executive Officer JAKKS Pacific, Inc. 2951 28th Street Santa Monica, CA 90405 Re:JAKKS Pacific, Inc. Registration Statement on Form S-3 Filed on March 25, 2024 File No. 333-278220 Dear Stephen Berman: We have conducted a limited review of your registration statement and have the following comment. Please respond to this letter by amending your registration statement and providing the requested information. If you do not believe a comment applies to your facts and circumstances or do not believe an amendment is appropriate, please tell us why in your response. After reviewing any amendment to your registration statement and the information you provide in response to this letter, we may have additional comments. Form S-3 filed March 25, 2024 Selling Shareholders, page 6 1.Please revise this section to provide the information required by Item 507 of Regulation S- K. For guidance, refer to Question 140.02 of our Regulation S-K Compliance and Disclosure Interpretations. Without limitation, revise your disclosure to identify, by footnote or otherwise, the selling shareholders who have the material relationships with you discussed on page 6. With respect to the shares to be offered for resale by each selling stockholder that is a legal entity, disclose the natural person or persons who have voting and investment control of the shares to be offered for resale by that selling stockholder.
FirstName LastNameStephen Berman Comapany NameJAKKS Pacific, Inc. March 29, 2024 Page 2 FirstName LastName Stephen Berman JAKKS Pacific, Inc. March 29, 2024 Page 2 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. Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate time for us to review any amendment prior to the requested effective date of the registration statement. Please contact Bradley Ecker at 202-551-4985 or Jennifer Angelini at 202-551-3047 with any questions. Sincerely, Division of Corporation Finance Office of Manufacturing
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United States securities and exchange commission logo
March 29, 2024
Stephen Berman
Chief Executive Officer
JAKKS Pacific, Inc.
2951 28th Street
Santa Monica, CA 90405
Re:JAKKS Pacific, Inc.
Registration Statement on Form S-3
Filed on March 25, 2024
File No. 333-278220
Dear Stephen Berman:
We have conducted a limited review of your registration statement and have the
following comment.
Please respond to this letter by amending your registration statement and providing the
requested information. If you do not believe a comment applies to your facts and circumstances
or do not believe an amendment is appropriate, please tell us why in your response.
After reviewing any amendment to your registration statement and the information you
provide in response to this letter, we may have additional comments.
Form S-3 filed March 25, 2024
Selling Shareholders, page 6
1.Please revise this section to provide the information required by Item 507 of Regulation S-
K. For guidance, refer to Question 140.02 of our Regulation S-K Compliance and
Disclosure Interpretations. Without limitation, revise your disclosure to identify, by
footnote or otherwise, the selling shareholders who have the material relationships with
you discussed on page 6. With respect to the shares to be offered for resale by each selling
stockholder that is a legal entity, disclose the natural person or persons who have voting
and investment control of the shares to be offered for resale by that selling stockholder.
FirstName LastNameStephen Berman
Comapany NameJAKKS Pacific, Inc.
March 29, 2024 Page 2
FirstName LastName
Stephen Berman
JAKKS Pacific, Inc.
March 29, 2024
Page 2
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.
Refer to Rules 460 and 461 regarding requests for acceleration. Please allow adequate
time for us to review any amendment prior to the requested effective date of the registration
statement.
Please contact Bradley Ecker at 202-551-4985 or Jennifer Angelini at 202-551-3047 with
any questions.
Sincerely,
Division of Corporation Finance
Office of Manufacturing