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SEC Comment Letter for Dolphin Entertainment, Inc. (DLPN) (CIK 0001282224) (DLPN) — Apr 11, 2016

Dolphin Entertainment, Inc. (DLPN) (CIK 0001282224)
Date: April 11, 2016 · CIK: 0001282224 · Accession: 0000000000-16-071597

Regulatory Compliance Financial Reporting Internal Controls

AI Filing Summary & Sentiment

Sentiment
Urgency
Document Type
Confidence
SEC Posture
Company Posture

Summary

Reasoning

Date
April 8, 2016
Author
/s/ Kathleen Krebs, for
Form
UPLOAD
Company
Dolphin Entertainment, Inc. (DLPN) (CIK 0001282224)

Letter

Mail Stop 3720 April 8, 2016 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. Preliminary Information Statement on Schedule 14C Filed March 18, 2016 File No. 000 -50621

Dear Mr. O’Dowd :

We have completed our review of your filing . 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 and the company may not assert staff comments as a defense in any proceeding 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 to be certain that the filing includes the information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,
/s/ Kathleen Krebs, for

Show Raw Text
Mail Stop 3720

April 8, 2016

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.
 Preliminary Information Statement on Schedule 14C
Filed March 18, 2016
File No. 000 -50621

Dear Mr. O’Dowd :

We have completed our review of your filing .  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 and the company may not assert staff
comments as a defense in any proceeding 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 to be certain that the filing includes the
information the Securities Exchange Act of 1934 and all applicable rules require.

Sincerely,

 /s/ Kathleen Krebs, for

Larry Spirgel
Assistant Director
AD Office 11 – Telecommunications