Correspondence 0001185185-24-000365 from JAKKS PACIFIC INC (JAKK) (CIK 0001009829) (JAKK)
JAKKS PACIFIC INC (JAKK) (CIK 0001009829)
Date: April 5, 2024 · CIK: 0001009829 · Accession: 0001185185-24-000365
AI Filing Summary & Sentiment
File numbers found in text: 333-278220
Letter
VIA EDGAR AND EMAIL Securities and Exchange Commission Division of Corporate Finance Office of Manufacturing Attention: Mr. Bradley Ecker and Ms. Jennifer Angelini Registration Statement on Form S-3 Filed March 25, 2024 Amended April 3, 2024 File No. 333-278220
Dear Mr. Ecker and Ms. Angelini:
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 Monday, April 8, 2024, 4:15PM, 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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JAKKS PACIFIC, INC.
2951 28th Street
Santa Monica, California 90405
(424) 268-9444
April 5, 2024
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: Mr. Bradley Ecker and Ms. Jennifer Angelini
Re: JAKKS Pacific, Inc. (the “Company”)
Registration Statement on Form S-3
Filed March 25, 2024
Amended April 3, 2024
File No. 333-278220
Dear Mr. Ecker and Ms. Angelini:
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 Monday, April 8, 2024, 4:15PM, 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