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SEC Company Response from Dolphin Entertainment, Inc. (DLPN) (CIK 0001282224) (DLPN) — Dec 19, 2014

Dolphin Entertainment, Inc. (DLPN) (CIK 0001282224)
Date: Dec. 19, 2014 · CIK: 0001282224 · Accession: 0001354488-14-006238

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File numbers found in text: 000-50621

Referenced dates: December 5, 2014

Date
December 19, 2014
Author
/s/Mirta A Negrini
Form
CORRESP
Company
Dolphin Entertainment, Inc. (DLPN) (CIK 0001282224)

Letter

United States Securities and Exchange Commission Attention: Mr. Larry Spirgel Form 10-K for Fiscal Year Ended December 31, 2013, Filed August 15, 2014 Form 10-Q for Fiscal Quarter Ended June 30, 2014, Filed August 21, 2014 File No. 000-50621

Re: Dolphin Digital Media, Inc.

Dear Mr. Spirgel:

In response to the letter of the Staff of the Securities and Exchange Commission dated December 5, 2014 and per my conversation with William Mastrianna we hereby advise you that we will be able to respond to comments by January 7, 2015.

Should you have any questions, please do not hesitate to contact me.

Best regards,
/s/Mirta A Negrini

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CORRESP
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    dpdm_corresp.htm

December 19, 2014

United States Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Attention: Mr. Larry Spirgel

Re:          Dolphin Digital Media, Inc.

Form 10-K for Fiscal Year Ended December 31, 2013, Filed August 15, 2014

Form 10-Q for Fiscal Quarter Ended June 30, 2014, Filed August 21, 2014

File No. 000-50621

Dear Mr. Spirgel:

In response to the letter of the Staff of the Securities and Exchange Commission dated December 5, 2014 and per my conversation with William Mastrianna we hereby advise you that we will be able to respond to comments by January 7, 2015.

Should you have any questions, please do not hesitate to contact me.

Best regards,

/s/Mirta A Negrini

Mirta A Negrini

Chief Financial and Operating Officer