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SEC Company Response from Dolphin Entertainment, Inc. (DLPN) (CIK 0001282224) (DLPN) — Sep 18, 2012

Dolphin Entertainment, Inc. (DLPN) (CIK 0001282224)
Date: Sept. 18, 2012 · CIK: 0001282224 · Accession: 0001354488-12-004936

Regulatory Compliance Financial Reporting Internal Controls

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Referenced dates: September 4, 2012

Date
September 18, 2012
Author
Larry Spirgel
Form
CORRESP
Company
Dolphin Entertainment, Inc. (DLPN) (CIK 0001282224)

Letter

United States Securities and Exchange Commission Attention: Larry Spirgel Director of Divisions of Corporate Finance Re: Dolphin Digital Media, Inc.: Form 10-K for Fiscal year ending December 31, 2012 filed March 30, 2012. File Number: 0-50621/

Dear Mr. Spirgel:

On behalf of Dolphin Digital Media, Inc. (the “Company”) in response to the letter of the Staff of the Securities and Exchange Commission dated September 4, 2012 we hereby advise you that we will able to respond to comments by September 28, 2012. Should you have any further questions do not hesitate to contact the undersigned.

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CORRESP
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September 18, 2012

VIA FEDERAL EXPRESS

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attention: Larry Spirgel

Director of Divisions of Corporate Finance

Re:

Dolphin Digital Media, Inc.: Form 10-K for Fiscal year ending December 31, 2012 filed March 30, 2012.  File Number: 0-50621/

Dear Mr. Spirgel:

On behalf of Dolphin Digital Media, Inc. (the “Company”) in response to the letter of the Staff of the Securities and Exchange Commission dated September 4, 2012 we hereby advise you that we will able to respond to comments by September 28, 2012.  Should you have any further questions do not hesitate to contact the undersigned.