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
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File numbers found in text: 333-219029
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CORRESP 1 filename1.htm 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