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SEC Company Response from Dolphin Entertainment, Inc. (DLPN) (CIK 0001282224) (DLPN) — Dec 18, 2017

Dolphin Entertainment, Inc. (DLPN) (CIK 0001282224)
Date: Dec. 18, 2017 · CIK: 0001282224 · Accession: 0001553350-17-001399

Offering / Registration Process Regulatory Compliance Business Model Clarity

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File numbers found in text: 333-219029

Date
December 18, 2017
Author
Mirta A. Negrini
Form
CORRESP
Company
Dolphin Entertainment, Inc. (DLPN) (CIK 0001282224)

Letter

Securities and Exchange Commission Division of Corporation Finance Attention: Re: Dolphin Entertainment, Inc. Registration Statement on Form S-1 File No. 333-219029

Dear Mr. Shainess:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Dolphin Entertainment, Inc. hereby requests acceleration of the effective date of the above-referenced registration statement, as amended, so that it may become effective at 5:00 p.m., Eastern Standard Time on December 20, 2017, or as soon as practicable thereafter.

Very truly yours,
Dolphin Entertainment, Inc.

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CORRESP
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Acceleration Request

Dolphin Entertainment, Inc.

2151 LeJeune Road, Suite 150-Mezzanine

Coral Gables, FL 33134

December 18, 2017

Securities and Exchange Commission

Division of Corporation Finance

100 F Street, NE

Washington, DC 20549

Attention:

Joshua Shainess, Attorney-Adviser

Re:

Dolphin Entertainment, Inc.

Registration Statement on Form S-1

File No. 333-219029

Dear Mr. Shainess:

Pursuant to Rule 461 under the Securities Act of 1933, as amended, Dolphin Entertainment, Inc. hereby requests acceleration of the effective date of the above-referenced registration statement, as amended, so that it may become effective at 5:00 p.m., Eastern Standard Time on December 20, 2017, or as soon as practicable thereafter.

 Very truly yours,

 Dolphin Entertainment, Inc.

 By:

 /s/ Mirta A. Negrini

 Name:

 Mirta A. Negrini

 Title:

 Chief Financial and Operating Officer

cc:

Kara L. MacCullough, Esq.

Greenberg Traurig, P.A.

cc:

Barry Grossman, Esq.

Ellenoff Grossman & Schole LLP