Correspondence 0001079973-23-001034 from Dolphin Entertainment, Inc. (DLPN) (CIK 0001282224) (DLPN)

Dolphin Entertainment, Inc. (DLPN) (CIK 0001282224)
Date: Aug. 1, 2023 · CIK: 0001282224 · Accession: 0001079973-23-001034

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AI Filing Summary & Sentiment

File numbers found in text: 333-273431

Date

August 1, 2023

Author

/s/ William O’Dowd

Form

CORRESP

Company

Dolphin Entertainment, Inc. (DLPN) (CIK 0001282224)

Letter

Correspondence

DOLPHIN ENTERTAINMENT, INC.

150 Alhambra Circle, Suite 1200

Coral Gables, FL 33134

August 1, 2023

VIA EDGAR

United States Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

Attn: Rucha Pandit

Re: Dolphin Entertainment, Inc.

Request for Acceleration of Registration Statement on Form S-3

Filed on July 25, 2023

File No. 333-273431

Ladies and Gentlemen:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Dolphin Entertainment, Inc., a Florida corporation (the “Company”), hereby requests acceleration of the effectiveness of its Registration Statement on Form S-3 (File No. 333-273431), filed with the U.S. Securities and Exchange Commission on July 25, 2023, to 4:00PM ET on August 3, 2023 or as soon thereafter as practicable.

Please direct any questions or comments regarding this filing to Erin L. Fogarty at (305) 539-3385 of K&L Gates LLP, legal counsel to the Company.

Sincerely,
/s/ William O’Dowd

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CORRESP
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Correspondence

DOLPHIN ENTERTAINMENT, INC.

150 Alhambra Circle, Suite 1200

Coral Gables, FL 33134

August 1, 2023

VIA EDGAR

United States Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

Attn: Rucha Pandit

Re:  Dolphin Entertainment, Inc.

                                                                                Request for Acceleration of Registration Statement on Form S-3

                                                                                Filed on July 25, 2023

                                                                                File No. 333-273431

Ladies and Gentlemen:

Pursuant to Rule 461 under
the Securities Act of 1933, as amended, Dolphin Entertainment, Inc., a Florida corporation (the “Company”), hereby
requests acceleration of the effectiveness of its Registration Statement on Form S-3 (File No. 333-273431), filed with the U.S. Securities
and Exchange Commission on July 25, 2023, to 4:00PM ET on August 3, 2023 or as soon thereafter as practicable.

Please direct any questions
or comments regarding this filing to Erin L. Fogarty at (305) 539-3385 of K&L Gates LLP, legal counsel to the Company.

    Sincerely,

        /s/	William O’Dowd

    Name: William O’Dowd

    Title: Chief Executive Officer

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