SEC Company Response from JAKKS PACIFIC (JAKK) — Oct 26, 2022
JAKKS PACIFIC INC
Date: Oct. 26, 2022 · CIK: 0001009829 · Accession: 0001185185-22-001224
AI Filing Summary & Sentiment
File numbers found in text: 333-267958
Letter
VIA EDGAR AND EMAIL Securities and Exchange Commission Division of Corporate Finance Office of Manufacturing Attention: Gregory Herbers, Esq. Registration Statement on Form S-3 Filed October 20, 2022 Amended October 26, 2022 File No. 333-267958
Dear Mr. Herbers:
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, October 28, 2022, 4:00PM, or the soonest practicable time 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.
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CORRESP 1 filename1.htm jakkspacif20221026_corresp.htm JAKKS PACIFIC, INC. 2951 28th Street Santa Monica, California 90405 (424) 268-9444 October 26, 2022 VIA EDGAR AND EMAIL Securities and Exchange Commission 100 F Street, N.E. Division of Corporate Finance Office of Manufacturing Washington, D.C. 20549 Attention: Gregory Herbers, Esq. Re: JAKKS Pacific, Inc. (the “Company”) Registration Statement on Form S-3 Filed October 20, 2022 Amended October 26, 2022 File No. 333-267958 Dear Mr. Herbers: 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, October 28, 2022, 4:00PM, or the soonest practicable time 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/ John L. Kimble John L. Kimble Chief Financial Officer