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SEC Company Response from Dolphin Entertainment, Inc. (DLPN) (CIK 0001282224) (DLPN) — Jan 5, 2010

Dolphin Entertainment, Inc. (DLPN) (CIK 0001282224)
Date: Jan. 5, 2010 · CIK: 0001282224 · Accession: 0000950123-10-000341

Financial Reporting Regulatory Compliance Internal Controls

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File numbers found in text: 000-50621

Referenced dates: December 11, 2009

Date
January 5, 2010
Author
/s/ Joel D. Mayersohn
Form
CORRESP
Company
Dolphin Entertainment, Inc. (DLPN) (CIK 0001282224)

Letter

Correspondence

350 East Las Olas Boulevard

Las Olas Centre II, Suite 1150

P.O. Box 30310

Fort Lauderdale, FL 33303-0310

954.759.2763 Direct

954.462.4150 Main

954.462.4260 Fax

jmayersohn@ralaw.com

January 5, 2010

United States Securities and Exchange Commission

Division of Corporate Finance AD-11

100 F Street, N.E. – Mailroom 3720

Washington, DC 20549

Re:

Dolphin Digital Media, Inc. Form 10-K f/y/e December 31, 2008, Form 10-Q f/q/e March 31, 2009 and Form 10-Q f/q/e June 30, 2009

File No. 000-50621

Ladies and Gentlemen:

With respect to the letter dated December 11, 2009, addressed to William O’Dowd IV, Chief Financial Officer of Dolphin Digital Media, Inc., please be advised that the Company will respond to such letter on or before January 15, 2010. Should you have any further questions, please feel free to contact the undersigned.

Very truly yours,
/s/ Joel D. Mayersohn

Show Raw Text
CORRESP
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filename1.htm

Correspondence

350 East Las Olas Boulevard

Las Olas Centre II, Suite 1150

P.O. Box 30310

Fort Lauderdale, FL 33303-0310

954.759.2763 Direct

954.462.4150 Main

954.462.4260 Fax

jmayersohn@ralaw.com

January 5, 2010

United States Securities and Exchange Commission

Division of Corporate Finance AD-11

100 F Street, N.E. – Mailroom 3720

Washington, DC 20549

    Re:

     Dolphin Digital Media, Inc. Form 10-K f/y/e December 31, 2008, Form 10-Q
 f/q/e March 31, 2009
and Form 10-Q f/q/e June 30, 2009

File No. 000-50621

Ladies and Gentlemen:

With respect to the letter dated December 11, 2009, addressed to William O’Dowd IV, Chief Financial Officer of
Dolphin Digital Media, Inc., please be advised that the Company will respond to such letter on or before January 15,
2010. Should you have any further questions, please feel free to contact the undersigned.

Very truly yours,

/s/ Joel D. Mayersohn

Joel D. Mayersohn

JDM/dcb

    cc:

    Paul Monsour, Staff Accountant

Securities and Exchange Commission

William O’Dowd IV

Cleveland Toledo Akron Columbus Cincinnati Washington, D.C. Tallahassee Orlando Fort Myers Naples
Fort Lauderdale

www.ralaw.com