SEC Comment Letter for Dolphin Entertainment, Inc. (DLPN) (CIK 0001282224) (DLPN) — Oct 3, 2012
Dolphin Entertainment, Inc. (DLPN) (CIK 0001282224)
Date: Oct. 3, 2012 · CIK: 0001282224 · Accession: 0000000000-12-054692
AI Filing Summary & Sentiment
Reasoning
Letter
October 3 , 2012 Via e-mail: Mr. William O’Dowd Chief Executive Officer Dolphin Digital Media, Inc. 2151 LeJeune Road, Suite 150 – Mezzanine Coral Gables, FL 33134
Re: Dolphin Digital Media , Inc. Form 10-K for the fiscal year ended December 31, 20 11 Filed March 30, 2012 File No. 0-50621
Dear Mr. O’Dowd:
We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal secu rities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules re quire.
Sincerely,
/s/ Terry French for
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October 3 , 2012 Via e-mail: Mr. William O’Dowd Chief Executive Officer Dolphin Digital Media, Inc. 2151 LeJeune Road, Suite 150 – Mezzanine Coral Gables, FL 33134 Re: Dolphin Digital Media , Inc. Form 10-K for the fiscal year ended December 31, 20 11 Filed March 30, 2012 File No. 0-50621 Dear Mr. O’Dowd: We have completed our review of your filings. We remind you that our comments or changes to disclosure in response to our comments do not foreclose the Commission from taking any action with respect to the company or the filing s and the company may not assert staff comments as a defense in any proceeding initiated by the Commission or any person under the federal secu rities laws of the United States. We urge all persons who are responsible for the accuracy and adequacy of the disclosure in the filing s to be certain that the filing s include the information the Securities Exchange Act of 1934 and all applicable rules re quire. Sincerely, /s/ Terry French for Larry Spir gel Assistant Director