SEC Company Response from JAKKS PACIFIC INC (JAKK) (CIK 0001009829) (JAKK) — Jul 12, 2017
JAKKS PACIFIC INC (JAKK) (CIK 0001009829)
Date: July 12, 2017 · CIK: 0001009829 · Accession: 0001144204-17-036569
AI Filing Summary & Sentiment
File numbers found in text: 333-219128
Show Raw Text
CORRESP
1
filename1.htm
JAKKS PACIFIC, INC.
2951 28th Street
Santa Monica, California 90405
(424) 268-9444
July 12, 2017
VIA EDGAR AND EMAIL
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
Attention: Julie Griffith, Esq.
Re: JAKKS Pacific, Inc. (the “Company”)
Registration Statement on Form S-3
Filed June 30, 2017
File No. 333-219128
Dear Ms. Griffith:
This letter shall serve as the request
of the Company, pursuant to Rule 461, to accelerate the effectiveness of the above-referenced registration statement to Friday,
July 14, 2017, 4:30PM EST, or the soonest practicable date thereafter.
The Company herewith acknowledges that
(i) the Company is responsible for the adequacy and accuracy of the disclosure in this filing, (ii) should the Commission or the
staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any
action with respect to the filing, (iii) the action of the Commission or the staff, acting pursuant to delegated authority, in
declaring the filing effective, does not relieve the company from its full responsibility for the adequacy and accuracy of the
disclosure in the filing, and ( iv) the Company may not assert staff comments and the declaration of effectiveness as a defense
in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.
If you have any questions
with respect to this matter, please contact Irving Rothstein of Feder Kaszovitz LLP at (212) 888-8200.
Sincerely,
JAKKS Pacific, Inc.
By:
/s/ Joel M. Bennett
Joel M. Bennett
Chief Financial Officer