SEC Comment Letter for Dolphin Entertainment, Inc. (DLPN) (CIK 0001282224) (DLPN) — Mar 17, 2015
Dolphin Entertainment, Inc. (DLPN) (CIK 0001282224)
Date: March 17, 2015 · CIK: 0001282224 · Accession: 0000000000-15-015706
AI Filing Summary & Sentiment
Reasoning
Letter
March 17, 2015 Via E -mail Mr. William O’Dowd IV Chief Executive Of ficer Dolphin Digital Media, Inc. 2151 LeJeune Road, Suite 150 Coral Gables, FL 33134
Re: Dolphin Digital Media, Inc. Form 10 -K for Fis cal Year Ended December 31, 2013 Filed August 15, 2014 Form 10 -Q for Fiscal Quarter Ended June 30, 2014 Filed August 21, 2014 File No. 000 -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 proc eeding initiated by the Commission or any person under the federal securities 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 require.
Sincerely,
/s/ Celeste M. Murphy for
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March 17, 2015 Via E -mail Mr. William O’Dowd IV Chief Executive Of ficer Dolphin Digital Media, Inc. 2151 LeJeune Road, Suite 150 Coral Gables, FL 33134 Re: Dolphin Digital Media, Inc. Form 10 -K for Fis cal Year Ended December 31, 2013 Filed August 15, 2014 Form 10 -Q for Fiscal Quarter Ended June 30, 2014 Filed August 21, 2014 File No. 000 -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 proc eeding initiated by the Commission or any person under the federal securities 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 require. Sincerely, /s/ Celeste M. Murphy for Larry Spirgel Assistant Director cc: Via E -mail Kara L. MacCullough, Esq. Greenberg Traurig, P.A.