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
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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