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SEC Company Response from Dolphin Entertainment, Inc. (DLPN) (CIK 0001282224) (DLPN) — Nov 12, 2009

Dolphin Entertainment, Inc. (DLPN) (CIK 0001282224)
Date: Nov. 12, 2009 · CIK: 0001282224 · Accession: 0001269678-09-000197

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Reasoning

File numbers found in text: 000-50621

Referenced dates: October 29, 2009

Date
November 11, 2009
Author
Joel D. Mayersohn
Form
CORRESP
Company
Dolphin Entertainment, Inc. (DLPN) (CIK 0001282224)

Letter

Dolphin Digital Media, Inc. - Correspondence

A LEGAL PROFESSIONAL ASSOCIATION

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

November 11, 2009

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:

As per my discussion with Paul Monsour, Staff Accountant at the Securities and Exchange Commission, please be advised that Dolphin Digital Media, Inc. hereby requests an extension of time to respond to the Staff Comment Letter dated October 29, 2009 to November 20, 2009. Should you have any questions with respect to the foregoing, please contact the undersigned.

Very truly yours,
Joel D. Mayersohn

Show Raw Text
CORRESP
1
filename1.htm

Dolphin Digital Media, Inc. - Correspondence

        A LEGAL PROFESSIONAL ASSOCIATION

    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

November 11, 2009

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:

              As
per my discussion with Paul Monsour, Staff Accountant at the Securities and Exchange
Commission, please be advised that Dolphin Digital Media, Inc. hereby requests
an extension of time to respond to the Staff Comment Letter dated October 29,
2009 to November 20, 2009. Should you have any questions with respect to the foregoing,
please contact the undersigned.

    Very truly yours,

    Joel D. Mayersohn

JDM/dcb

    cc:
    Paul Monsour, Staff Accountant

      Securities and Exchange Commission

      William O'Dowd

CLEVELAND
     TOLEDO    AKRON
     COLUMBUS    CINCINNATI
     WASHINGTON, D.C.
     TALLAHASSEE    ORLANDO
     FORT MYERS    NAPLES
     FORT LAUDERDALE

  www.ralaw.com